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SHEKHAR B. SARAF
Garg Enterprises – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Shekhar B. Saraf, J.
Heard Sri Abhishek Gupta, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned 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 January 18, 2022 passed by the appellate authority being the Additional Commissioner, Grade-II (Appeal)-1st, Commercial Tax, Agra under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act").
3. By the aforesaid order, the appellate authority dismissed the appeal filed by the petitioner on the ground that the same was time barred as it was filed beyond the period of four months. In the order impugned, it has clearly been pointed out by the the appellate authority that the order impugned has been passed on August 2, 2019, whereas the appeal was filed on December 27, 2021, that is, after the period of more than 28 months and way beyond the time prescribed under Section 107 of the Act.
4. Perusal of the record shows that the appeal was filed beyond time and when there is no dispute with regard to filing of the appeal beyond the time prescribe
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 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 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 appellate authority under the Finance Act, 1994, has no jurisdiction to condone delays beyond the statutory limit, and special statutes exclude the application of the 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....
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 interpretation of 'month' in legal contexts refers to calendar months, impacting limitation periods for appeals.
Section 107 has an inbuilt mechanism and has impliedly excluded application of Limitation Act.
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