2024 (9) TMI 1217 - HC - GST

Dismissal of review pwtition - writ petition was filed after expiry of the period of limitation for preferring an appeal under Section 107 (1) read with Section 107 (4) of the CGST Act - HELD THAT - From perusal of writ petition, it is apparent that the petitioner has himself stated that the Order in Original was passed on 30.03.2023, but the same was communicated to the petitioner on 10.04.2023. Even counting 3 months period, as canvassed by learned counsel for the petitioner, therefrom it would expire by 09.07.2023 whereas the writ petition was filed on 05.08.2023. Learned counsel for the review petitioner then submits that the delay as per Section 85 of the Finance Act is condonable for a further period of 3 months. This condonable period would not come for the purposes of counting the period of limitation which is the original period prescribed under the Act i.e. 2 months as per Order in Original, but 3 months as per learned counsel for the petitioner. Therefore, even though the provisions of CGST Act may not be applicable but applying the provisions of Finance Act, 1994 also the writ petition was filed after expiry of the period of limitation. There are no error in the impugned judgment to that extent warranting interference. Accordingly, the review petition is dismissed.

Summary

The High Court of Tripura dismissed the review petition as it was filed after the expiry of the period of limitation under the CGST Act. The petitioner's argument that the Finance Act, 1994 should apply was also rejected. The court found no error in the judgment and dismissed the review petition. The petitioner was granted liberty to pursue remedies before the appellate forum for condonation of delay.