2024 (1) TMI 1207 - HC - GST

Maintainability of appeal before the appellate authority - time limitation - appeal filed by the petitioner dismissed on the ground that the same was time barred as it was filed beyond the period of four months - HELD THAT - 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 prescribed, this Court under the extraordinary jurisdiction cannot interfere with the appellate authority's order as the application of Limitation Act, 1963 does not apply to Section 107 of the Act. The Central Goods and Services Act is a special statute and a self-contained code by itself. Section 107 of the Act has an inbuilt mechanism and has impliedly excluded the application of the Limitation Act. It is trite law that Section 5 of the Limitation Act, 1963 will apply only if it is extended to the special statute. Section 107 of the Act specifically provides for the limitation and in the absence of any clause condoning the delay by showing sufficient cause after the prescribed period, there is complete exclusion of Section 5 of the Limitation Act. Accordingly, one cannot apply Section 5 of the Limitation Act, 1963 to the aforesaid provision. Thus, no interference is required in this petition and the same is, accordingly, dismissed.

Summary

Issues:
The writ petition under Article 226 of the Constitution of India challenging the order of the appellate authority under Section 107 of the Central Goods and Services Tax Act, 2017 on the grounds of being time-barred.

Summary:
The petitioner filed a writ petition aggrieved by the order of the appellate authority dismissing the appeal as time-barred, being filed after 28 months from the date of the order. The Court held that under the extraordinary jurisdiction, interference with the appellate authority's order was not possible as the Limitation Act does not apply to Section 107 of the Act.

The Supreme Court precedent in Singh Enterprises v. Commissioner of Central Excise established that the appellate authority does not have the power to condone delays beyond the permissible period provided under the statute. Similarly, in Commissioner of Customs and Central Excise v. Hongo India Private Limited, it was reiterated that the High Court cannot condone delays in filing references under the Act.

The Court emphasized that the Central Goods and Services Act is a self-contained code, and Section 107 of the Act has impliedly excluded the application of the Limitation Act. As Section 107 specifically provides for the limitation without any clause for condonation of delay, Section 5 of the Limitation Act cannot be applied. Therefore, the petition was dismissed as no interference was warranted in the matter.