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2024 (2) TMI 63 - HC - GSTMaintainability of appeal - appeal dismissed on the ground of limitation - HELD THAT - The petitioner submits that if the benefit of Section 14 of the Limitation Act is given to the petitioner, then the said appeal would not be time barred under Section 107 of the Act. There are merit in the submission of counsel appearing on behalf of the petitioner, and accordingly, the impugned order is quashed and the respondent no.3/Additional Commissioner, CGST, (Appeals), Meerut, are directed to grant benefit of Section 14 of the Limitation Act to the petitioner and hear the appeal afresh. If after granting the benefit of Section 14 the petitioner's appeal is filed within time, the appeal shall be heard on merits. This writ petition is disposed of.
Issues involved: Application filed u/s Article 226 of the Constitution challenging order passed in appeal u/s 107 of the Central Goods and Services Act, 2017 on the ground of limitation.
Summary: Issue 1: Jurisdiction of Appeal The appeal was initially filed in the wrong jurisdiction before being withdrawn and refiled in the correct jurisdiction. The petitioner challenged the registration cancellation order dated April 4, 2019, before the Additional Commissioner, Grade-II (Appeals) Saharanpur on June 14, 2019, and later refiled it before the respondent no.3/Additional Commissioner, CGST, (Appeals), Meerut, on August 29, 2019. Issue 2: Limitation Act The petitioner sought the benefit of Section 14 of the Limitation Act to argue that the appeal would not be time-barred u/s 107 of the Act. The counsel for the petitioner contended that if Section 14 is applied, the appeal would be within the prescribed time limit. Judgment: The Hon'ble Shekhar B. Saraf, J., after hearing arguments from both sides, found merit in the petitioner's submission regarding the application of Section 14 of the Limitation Act. The impugned order dated October 15, 2019, was quashed and set aside. The respondent no.3/Additional Commissioner, CGST, (Appeals), Meerut, was directed to grant the benefit of Section 14 of the Limitation Act to the petitioner. The court ordered that if the petitioner's appeal, after applying Section 14, is filed within time, it shall be heard on merits. Consequently, the writ petition was disposed of based on the above directions.
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