2024 (5) TMI 319 - HC - GST

Time Limitation for filing appeal - condonation of delay - Appellate Authority has the jurisdiction and/or competence to condone the delay beyond the prescribed period of one month provided for filing an appeal under Section 107(4) of the said Act? - HELD THAT - It is found that the observations made by the Appellate Authority that there is no scope under the provisions of the said Act read with corresponding Chapter and Section of the said Act for condoning the delay beyond four month cannot be sustained. Such finding is set aside. It may be noticed that the petitioner did not file any application for condonation of delay before the Appellate Authority. The petitioner, however, says that before the application under Section 5 of the Limitation Act could be filed the appeal was dismissed on the ground of limitation without giving an opportunity to the petitioner - Be that as it may, since the petitioner has not filed an application for condonation of delay, this Court cannot consider whether there is any sufficient cause for condoning the delay. Thus, no relief can be granted in favour of the petitioner at this stage - The writ petition is accordingly disposed of.

Summary

Issues involved:
The issues involved in the judgment are the dismissal of an appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017, the jurisdiction of the Appellate Authority to condone delay in filing appeals, and the applicability of Section 5 of the Limitation Act, 1963.

Dismissal of Appeal under Section 107:
The petitioner challenged the dismissal of the appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017, due to it being barred by limitation. The Appellate Authority dismissed the appeal on the grounds that there was no provision under the Act to condone the delay in submitting an appeal beyond four months.

Jurisdiction to Condone Delay:
The legal issue in question was whether the Appellate Authority had the jurisdiction to condone the delay beyond the prescribed period of one month for filing an appeal under Section 107(4) of the said Act. The petitioner argued that the Appellate Authority could entertain the appeal beyond one month if accompanied by an application under Section 5 of the Limitation Act.

Applicability of Section 5 of the Limitation Act:
The petitioner contended that there was no express exclusion of Section 5 of the Limitation Act in the provisions of the Goods and Services Tax Act. They relied on a judgment stating that Section 5 of the Limitation Act stands attracted in such cases. However, the State respondent argued that the Act is a self-contained code that implicitly excludes the applicability of Section 5 of the Limitation Act.

Conclusion:
The High Court held that the Appellate Authority was not devoid of the power to condone the delay beyond one month from the prescribed period of limitation under Section 107(4) of the said Act. The Court set aside the findings of the Appellate Authority that there was no scope for condoning the delay beyond four months. However, since the petitioner did not file an application for condonation of delay, no relief could be granted at that stage. The Court disposed of the writ petition but allowed the petitioner to apply before the Appellate Authority for condonation of delay within two weeks.