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TMI Blog2023 (6) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of the Limitation Act. The Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days' period. The Central Goods and Services Tax Act is a special statute and a self-contained code by itself. Section 107 has an inbuilt mechanism and has impliedly excluded the application of the Limitation Act. It is trite, that the Limitation Act will apply only if it is extended to the special statute. It is also rudimentary that the provisions of a fiscal statute have to be strictly construed and interpreted - On an appreciation of the language of Section 107(4) and the above analysed factual and legal background, this Court is of the view that there is no illegal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the decision of the High Court of Uttarakhand in Vinod Kumar v. Commissioner Uttarakhand State GST and Ors. [(2023) 109 GSTR 85] to canvass the position that as there is an infringement of the petitioner's right to life, this Court can set aside Exts.P2 and P4 orders under Article 226 of the Constitution of India. He prayed that the writ petition may be allowed. 5. The learned Government Pleader countered the above submission by contending that by virtue of Section 29(2)(c) of the Central Goods and Services Tax Act, 2007 (in short 'Act'), the proper officer has the power to cancel the GST registration if the registered person does not file the returns for such continuous period as may be prescribed, which at that poin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (Appeals) as also the Tribunal being creatures of statute are not vested with jurisdiction to condone the delay beyond the permissible period provided under the statute. The period up to which the prayer for condonation can be accepted is statutorily provided. It was submitted that the logic of Section 5 of the Limitation Act, 1963 (in short the Limitation Act ) can be availed for condonation of delay. The first proviso to Section 35 makes the position clear that the appeal has to be preferred within three months from the date of communication to him of the decision or order. However, if the Commissioner is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) of the Act, the two-Judge Bench taking note of the said provision and the other related provisions following Singh Enterprises v. CCE [(2008) 3 SCC 70] concluded that : ( Punjab Fibres Ltd. case [(2008) 3 SCC 73], SCC p. 75, para 8) 8. the High Court was justified in holding that there was no power for condonation of delay in filing reference application. 32. As pointed out earlier, the language used in Sections 35, 35-B, 35-EE, 35-G and 35-H makes the position clear that an appeal and reference to the High Court should be made within 180 days only from the date of communication of the decision or order. In other words, the language used in other provisions makes the position clear that the legislature intended the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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