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DINESH KUMAR SINGH
Shri Ram Ply Product – Appellant
Versus
Addl. Commissioner Grade 2 Appeal State Tax Sitapur – Respondent
| Table of Content |
|---|
| 1. grounds for appeal dismissal based on time. (Para 2 , 3) |
| 2. interpretation of appeal period under section 107. (Para 4 , 5) |
| 3. acknowledgment of legal and factual positions. (Para 6) |
| 4. restoration of appeal and quashing of order. (Para 7 , 8) |
JUDGMENT
Dinesh Kumar Singh, J.
Heard Mr. Suyash Agarwal along with Mr. Alok Singh, Advocates for the petitioner, as well as Mr. Sanjay Shareen, learned Additional Chief Standing Counsel, for respondents-State Authorities.
2. This petition under Article 226 of the Constitution of India has been filed, seeking setting-aside of the order dated 27.02.2023 passed by the Additional Commissioner Grade-2 (Appeal) Sitapur in Appeal No.112 of 2022 for the year 2021-22 (tax period October and November 2021) (Annexure-7) .
3. Vide the impugned order the appeal instituted by the petitioner was dismissed on the ground that it was beyond maximum period, as prescribed under the statute i.e. four months. The prescribed authority had confirmed the demand of Rs. 49.74 Lakhs vide order dated 07.06.2022. The appellate authority has computed four months as each month would be of 30 days.
4. Section 107 of the Uttar Pradesh Goods and Services Tax Ac
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 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 limitation period for filing an appeal under the UPGST Act begins the day after the communication of the order, and the interpretation of statutory time limits must ensure fairness and clarity fo....
Limitation calculation should exclude either communication or filing date when assessing delay for appeals under GST law.
The interpretation of 'month' in legal contexts refers to calendar months, impacting limitation periods for appeals.
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