2023 (8) TMI 397 - HC - GST

Condonation of delay in filing appeal - appeal rejected on grounds of delay by the appellate authority as beyond the stipulated period under Section 107(4) of the Tripura State Goods and Services Tax Act, 2017 - HELD THAT - Since the adjudication order was passed on 3rd June, 2020 during the Covid-19 period and the lockdown, any appeal arising therefrom under Section 107(1) of the Tripura State Goods and Services Tax Act, 2017 would have been filed by 28th May, 2022 and not beyond it. The appeals have been preferred on 24th March, 2023 after the delay of almost nine months thereafter. The learned appellate authority vide impugned order dated 02.05.2023 in the respective appeals has also taken into consideration the Covid-19 related grounds and the extension of limitation period as per the order passed by the Apex Court in Suo Moto Writ Petition (C) No.3 of 2020 2022 (1) TMI 385 - SC ORDER . The order of the Apex Court in Suo Moto Writ Petition (C) No. 3 of 2020 extending period of limitation in all such matters including appeal. The respondents-State have also taken the same plea in their counter affidavit. They also state that apart from the appellate order no other challenge has been made. Therefore, the challenge is confined to the legality and correctness of the appellate order dated 02.05.2023. Since the limitation for filing appeals is prescribed under Section 107(4) of the Tripura State Goods and Services Tax Act, 2017 being a special statute, the same would be governed thereby. Any plea for condonation of delay relying upon the Limitation Act, 1963 beyond the statutory period prescribed under Section 107(4) of the Act of 2017 cannot be accepted. There are no merit in these appeals. Accordingly, the writ petitions are dismissed.

Summary

Issues:
The judgment involves the rejection of two appeals under the Tripura State Goods and Services Tax Act, 2017 based on delay in filing beyond the stipulated period, with the main issue being whether the appellate authority erred in rejecting the appeals on grounds of delay.

WP(C) No. 338 of 2023:
The petitioner's appeal against the adjudication order concerning the tax period April 2018 to March 2019 was rejected due to delay, despite citing medical and COVID-19 related grounds. The appellate authority dismissed the appeal as grossly barred by limitation, considering the extension of limitation granted by the Apex Court.

WP(C) No. 345 of 2023:
Similarly, the petitioner's appeal against the adjudication order for the tax period July 2017 to March 2018 was rejected for delay, with medical and COVID-19 related grounds cited. The appellate authority also dismissed this appeal as grossly barred by limitation, taking into account the extension granted by the Apex Court.

Key Details:
The appeals were filed on 24th March 2023, well beyond the extended limitation period set by the Apex Court due to COVID-19. The adjudication orders were issued on 3rd June 2020 during the pandemic and lockdown, requiring appeals to be filed by 28th May 2022. The appellate authority considered COVID-19 related grounds and the extension of limitation but still rejected the appeals for being filed almost nine months late.

Legal Analysis:
The central issue revolved around whether the appellate authority erred in rejecting the appeals based on delay beyond the stipulated period under the Tripura State Goods and Services Tax Act, 2017. The respondents argued that the appeals were confined to challenging the legality and correctness of the appellate order dated 2nd May 2023, emphasizing that any plea for condonation of delay beyond the statutory period cannot be accepted under the special statute.

Conclusion:
The court found no merit in the appeals and consequently dismissed the writ petitions, stating that any plea for condonation of delay beyond the statutory period prescribed under the Act cannot be accepted. The judgment highlights the importance of adhering to statutory limitations even during exceptional circumstances like the COVID-19 pandemic.