An application for reopening of ex-parte order under sub-section (1) of section 34 of the Act shall be submitted in Form VAT-58 before the Deputy Commissioner (Administration) having jurisdiction, electronically through the official web-site of the department in the manner as provided therein. Such application shall be disposed of within forty five days from the date of its submission:

Provided that while computing the time limit specified above, the period from 20th March 2020 to 30th September 2020 shall be excluded.