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SHEKHAR B. SARAF
Anil Agency – Appellant
Versus
Assistant Commissioner Commercial Tax – Respondent
JUDGMENT
Shekhar B. Saraf, J.
Heard Ms. Pooja Talwar, counsel for the petitioner and Sri. Rishi Kumar, Additional Chief Standing Counsel for the State.
2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated June 16, 2023 passed by the Additional Commissioner (Grade-2), Appeal, Commercial Tax, Gorakhpur rejecting the appeal filed by the petitioner against an order passed under Section 129(3) of the Uttar Pradesh Goods and Services Act, 2017 (hereinafter referred to as "the Act").
3. Ms. Pooja Talwar submits that the adjudicating authority issued the penalty order under Section 129(3) of the Act on February 15, 2018. This order, wherein the tax and penalty has been imposed along with seizure of the goods, had been challenged by the petitioner before this Court vide Writ Tax No.352 of 2018 on March 12, 2018, in which an interim relief was passed on March 12, 2018 directing the goods to be released upon furnishing of indemnity bond equal to the value of tax and penalty by the petitioner. Subsequently, the said petition was dismissed by the coordinate Bench of this Court vide order dated September 13, 2021 with the
The Supreme Court's order concluded the matter, but the petitioner was allowed to pursue an appeal, with Section 14 of the Limitation Act applicable for calculating the limitation period.
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 court held that the petitioner is entitled to the benefit of Section 14 of the Limitation Act, allowing the appeal to be heard on its merits if filed within the extended time.
Technical grounds should not obstruct the right to appeal; appeals must be heard 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....
Point of Law period from 15.03.2020 till 14.03.2021 shall also stand excluded in computing the periods prescribed under Sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section ....
The High Court cannot entertain a writ petition filed beyond the statutory limitation period for appeals as prescribed by special legislation, reaffirming established precedents.
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....
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