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R. RAGHUNANDAN RAO, HARINATH N.
Venkateswara Rao Kesanakurti – Appellant
Versus
State of Andhra Pradesh – Respondent
ORDER :
1. Heard Smt. Jyothi Ratna Anumolu, learned counsel appearing for the appellants and Sri T.C.D. Sekhar, learned Government Pleader for Commercial Taxes.
2. In all these writ petitions, the petitioners, being aggrieved by the orders of the assessing authorities, had filed appeals, before the appellate authorities, under section 107 of the Central Goods and Service Tax Act. However, these appeals have been filed beyond the period of limitation set out under the Act and the period of delay for which the appellate authority is empowered, under section 107 (4), to condone. These appeals were dismissed on the ground that they had been filed beyond limitation and cannot be considered. Aggrieved by these orders of dismissal, the petitioners have approached this court by way of these writ petitions.
3. The orders impugned in the present batch of writ petitions are as follows:
| W.P. No. | Proceedings No. | Date of the order |
| W.P. No. 13662/2024 | Special Appeal No. GST/KKD/721/2023-24 | 12.02.2024 |
| W.P. No. 13712/2024 | Special Appeal No. GST/KKD/722/2023-24 | 12.02.2024 |
| W.P. No. 14803/2024 | CTD Order No. DIN3731052440836 | 31. |
The appellate authority under the APGST Act cannot condone delays beyond the one-month limit specified in Section 107(4), excluding broader provisions of the Limitation Act.
The main legal point established in the judgment is that the provisions of the CGST Act prevail over the provisions of the Limitation Act, and there is no power to entertain an appeal beyond the pres....
The court affirmed that while the CGST Act imposes strict limitations on appeals, such limitations do not apply in writ proceedings, allowing for the restoration of the appeal based on merits.
The Central Goods and Services Tax Act, 2017 excludes the application of the Limitation Act, 1963, preventing the condonation of delays beyond the statutory period for filing appeals.
The appellate authority under the WBGST Act has the jurisdiction to condone delays beyond one month as per Section 5 of the Limitation Act, 1963.
The interpretation of 'month' in legal contexts refers to calendar months, impacting limitation periods for appeals.
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