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GOPINATH P.
N. N. Steel Trading Co. , Represented By Its Proprietor Shri Ameer Ali Ub – Appellant
Versus
Joint Commissioner (Appeals), Central Tax, Central Excise and Customs – Respondent
JUDGMENT :
Gopinath P., J.
The petitioner has approached this Court being aggrieved by the fact that an appeal filed by the petitioner against Ext.P1 order has been rejected by Ext.P3 order of the First Appellate Authority on the ground that it was barred by limitation under the provisions of Section 107 of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts).
2. The learned counsel appearing for the petitioner submits that Ext.P1 order was served on the petitioner on 06-07-2023. It is submitted that under Section 107 of the CGST/SGST Acts, a period of three months is available for filing an appeal, and an appeal can be presented within a further period of one month along with an application for condonation of delay. It is submitted that the appeal which resulted in Ext.P3 order of the First Appellate Authority was presented on 06-11-2023. It is submitted that the First Appellate Authority proceeded on the basis that the term ‘month’ in Section 107 of the CGST/SGST Acts referred to a period of 30 days in which event the appeal filed on 06-11-2023 was not maintainable. The learned counsel places reliance on the judgment of the Supreme Court in Sta
The interpretation of 'month' in legal contexts refers to calendar months, impacting limitation periods for appeals.
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 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 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 application of the Limitation Act, 1963 does not apply to Section 107 of the Central Goods and Services Tax Act, 2017, and there is complete exclusion of Section 5 of the Limitation Act in specia....
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.
Assessment – Condonation of Delay in filing Appeal - Appellate authority is not empowered to condone the delay beyond the aggregate period of limitation - statutory appeal was barred by limitation, t....
Section 107 has an inbuilt mechanism and has impliedly excluded application of Limitation Act.
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