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SHREE CHANDRASHEKHAR, KULDEEP MATHUR
Shree Shakti Minerals – Appellant
Versus
Commissioner, Central Goods and Service Tax – Respondent
ORDER :
This writ petition seeks to challenge the order dated 11th June 2024 passed by the Joint Commissioner of the Central Goods and Service Tax and Central Excise at Jodhpur whereby the order in appeal No.425 (RSG) CGST/JDR/2024 was dismissed as barred by limitation.
2. The Joint Commissioner of the CGST referred to the provisions under Section 107 and the circular No.148/04/2021- GST dated 18th May 2021 and formed an opinion that beyond the period of three months with the extended period of further one month if the appeal under Section 107 of the CGST Act, 2017 is not filed, the same cannot be entertained by the appellate authority. The Joint Commissioner of the CGST also referred to a decision in "Plenuel Nexus Private Ltd. v. Additional Commissioner Headquarter" wherein the Kerala High Court rendered the following opinion.
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 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 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 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 interpretation of 'month' in legal contexts refers to calendar months, impacting limitation periods for appeals.
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.
Section 107 has an inbuilt mechanism and has impliedly excluded application of Limitation Act.
The court clarified that the 90-day limitation for appeals post-COVID was applicable only if the original limitation expired during the excluded period; the prescribed 60-day limit stands firm otherw....
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