9911796707
TMI Blog2024 (2) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal was dismissed was as being barred by limitation in the light of the prescribed period contained in Section 107 of the KGST Act, 2017. While it is true that Section 29(2) of the Limitation 1963 excludes the applicability of Section 5 of the Limitation Act for the purpose of condonation of delay is concerned, Section 14 of the Limitation Act which excludes time spent before a wrong / incorrect forum for the purpose of concluding the prescribed period is applicable to an appeal preferred under Section 107 of the KGST Act in the light of the judgment of the Hon ble Division Bench in the case of DEPUTY COMMISSIONER AND SPECIAL ACQUISITION OFFICER, BANGALORE v/s M/s. S.V GLOBAL MILL LIMITED. [ 2019 (9) TMI 1717 - KARNATAKA HIGH COURT] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred an appeal before the second respondent in the bonafide/wrong impression that it was the Appellate Authority. It is the contention of the petitioner that subsequently he realized that the appellate authority was actually the respondent No. 4 and not the respondent No. 2 as a result of which the appeal preferred before the respondent No. 2 was before the wrong forum and consequently the petitioner preferred one more appeal on 27.06.2023 before the fourth respondent and sought for extension of time under Section 14 of the Limitation Act. In addition thereto, the petitioner places reliance upon the notification issued by the Government of India by the Central Board of Indirect Taxes (CBIT) and Customs dated 02.11.2023 which extends the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut that as per circular issued by the CBIT, the period prescribed for preferring the appeal has been extended up to 31.01.2024 and on this ground also, respondent committed an error in issuing the impugned endorsement which deserves to be set aside, quashed and necessary directions are to be issued to the respondent to consider the appeal on merits without reference to the issue/question of limitation which stands concluded in favour of the petitioner. 7. In the result, I pass the following ORDER (i) The petition is hereby allowed (ii) Impugned endorsement dated 19.08.2023, is hereby set aside (iii) The respondent No. 4 Appellate Authority is directed to consider the appeal filed by the petitioner on merits and pass appropriate orders in ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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