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IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
MANOJ KUMAR GUPTA, C.J., SUBHASH UPADHYAY
Sai Auto Industries – Appellant
Versus
Commissioner, Central Goods and Services Tax – Respondent
JUDGMENT :
Manoj Kumar Gupta C.J.
1. Heard learned counsel for the parties.
2. The present appeal has been filed under Section 35 -G of the Central Excise Act, 1944 challenging the order of Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated 29.09.2025 in Excise Appeal No.50976 of 2025.
3. Before the Tribunal, the appellant had challenged the order dated 28.12.2022 passed by the Commissioner, Central Goods and Service Tax (Appeals), Dehradun whereby appeal against the order dated 08.02.2022 passed by the Additional Commissioner was dismissed. The appeal has been dismissed on the ground that it was filed beyond time stipulated under Section 35 of the Central Excise Act.
4. Section 35 of the Central Excise Act is as follows:
"35. Appeals to Commissioner (Appeals).-
(1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in rank than a Principal Commissioner of Central Commissioner of Central Excise, may appeal to the Principal Commissioner of Central Excise or Commissioner of Central Excise (Appeals) hereafter in this Chapter referred to as the Commissioner (Appeals) within sixty days from the date of the com
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 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 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 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.
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....
The court's decision was based on the absence of a question of law and the pending validity of rule 8(3a) of the Central Excise Rules, 2002 before the Supreme Court.
The interpretation of 'month' in legal contexts refers to calendar months, impacting limitation periods for appeals.
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