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TMI Blog2024 (2) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... filling of appeals, Section 107 aims to prevent undue delayed in the adjudication process and promote the efficient administration of the GST regime. On the other hand, Section 5 of the Limitation Act provides for the extension of prescribed periods in certain exceptional circumstances, such as when sufficient cause is shown for the delay. In analyzing the conflicting interpretations concerning the exclusion of Section 5 of the Limitation Act as far as Section 107 of the GST Act is concerned, it is essential to consider the rationale behind the exclusion of the Limitation Act in certain special statues, particularly in the context of taxation. Tax laws are often characterized by strict procedural requirements and time-bound deadlines, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in the case of S.K. Chakraborty sons vs. Union of India and others reported in 2024-T.L.D.-22-CAL to argue that Section 5 of the Indian Limitation Act, 1963 (hereinafter referred to as 'the Limitation Act') would be attracted as Section 107 of the Act does not expressly or impliedly exclude the attraction of Section 5 of the Limitation Act. 4. This Court in M/s Abhishek Trading Corporation vs. Commissioner (Appeals) and another [(Writ Tax No.1394 of 2023, decided on 19.1.2024) Neutral Citation No. 2024: AHC: 9563], after relying on the Supreme Court judgments in Singh Enterprises v. Commissioner of Central Excise, Jamshedpur and others reported in (2008) 3 SCC 70 and Commissioner of Customs and Central Excise v. Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. The aforementioned principle was reiterated by this Court in Garg Enterprises -v- State of U.P. and Ors, reported in MANU/UP/0197/2024. Relevant paragraph has been reproduced below: 7. The Central Goods and Services Act is a special statute and a self-contained code by itself. Section 107 of the Act has an inbuilt mechanism and has impliedly excluded the application of the Limitation Act. It is trite law that Section 5 of the Limitation Act, 1963 will apply only if it is extended to the special statute. Section 107 of the Act specifically provides for the limitation and in the absence of any clause condoning the delay by showing sufficient cause after the prescribed period, there is complete exclusion of Section 5 of the Limitation A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itates effective tax compliance. 9. Section 107 of the GST Act prescribes a specific limitation period within which appeals against certain decisions must be filed. This limitation period is integral to the functioning of the appellate mechanism under the GST Act and reflects the legislative intent to expedite the resolution of tax disputes. By imposing a time limit on the filling of appeals, Section 107 aims to prevent undue delayed in the adjudication process and promote the efficient administration of the GST regime. On the other hand, Section 5 of the Limitation Act provides for the extension of prescribed periods in certain exceptional circumstances, such as when sufficient cause is shown for the delay. 10. In analyzing the confl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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