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TMI Blog2024 (5) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... nd expired on October 12, 2022 and the extended period would have expired on November 12, 2022. In light of the same, it appears that the calculation done by the authorities below is incorrect which warrants the exercise of writ jurisdiction. The presence of errors apparent on record provides a valid ground for the exercise of writ jurisdiction by the courts. When administrative authorities commit mistakes that are evident from the records of the case, aggrieved parties have the right to seek judicial intervention to rectify such errors and ensure justice. This Court directs the first appellate authority to allow the delay in filing the appeal and thereafter hear the appeal on merits and decide the same expeditiously, preferably within a period of two months from the date of production of a certified copy of this order before it. Application disposed off. - Hon ble Shekhar B. Saraf, J. For the Petitioner : Ms. Pooja Talwar, Advocate For the Respondent : Mr. Arvind Kumar Mishra, Standing Counsel ORDER HON BLE SHEKHAR B. SARAF, J. 1. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated April 19, 2022 passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which the said order or decision is communicated to such person it would be prudent to refer to Section 9 of the General Clauses Act, 1897 (hereinafter referred to as the GC Act ) which provides as follows: 9. Commencement and termination of time . (1) In any [Central Act] or Regulation made after the commencement of this Act, it shall be sufficient, for the purpose of excluding the first in a series of days or any other period of time, to use the word from , and, for the purpose of including the last in a series of days or any other period of time, to use the word to . (2) This section applies also to all [Central Acts] made after the third day of January, 1868, and to all Regulations made on or after the fourteenth day of January, 1887. 7. The phrase from the date on which the said decision or order is communicated to such person is crucial as it marks the starting point of the limitation period for filling an appeal. The legislative intent behind this provision is to ensure that the aggrieved party has a clear and fair understanding of the decision or order before the clock starts ticking for the appeal period. 8. Section 9 of the GC Act provides guidance on how to compute pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gin from February 15. With the standardization of the Gregorian calendar, a month is commonly understood to mean a calendar month. This uniformity aids in consistent statutory interpretation and application, ensuring that legal deadlines are clear and predictable. 12. Thus, while calculating the three-month period for filing an appeal, the starting point is the day following the date of communication of the order. For example, if an order is communicated on January 1, the three-month period begins on January 2 and ends on April 1: Communication Date January 1, 2024 Limitation Begins From January 2, 2024 Calculation of Three Months January 2, 2024 to February 1, 2024 February 2, 2024 to March 1, 2024 March 2, 2024 to April 1, 2024 Limitation Ends On April 1, 2024 13. If the appellant is unable to file the appeal within the initial three-month period, they can seek an extension under Section 107(4) of the UPGST Act. This extension allows the appellant an additional period of one month beyond the initial three months to file the appeal. To calculate the extension period under Section 107(4) of the UPGST Act, the following steps are involved: 1. Determine Initial Period End Date: Ident ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... monstrate sufficient cause for not presenting the appeal within the initial three-month period. Sufficient cause refers to circumstances beyond the control of the appellant that prevented them from filling the appeal within the stipulated time frame. The appellate authority may consider following factors when assessing whether sufficient cause has been demonstrated: Nature of Circumstances: The severity and impact of the circumstances preventing the appellant from filling the appeal. Evidence Presented: The quality and credibility of the evidence presented by the appellant to support their claim of sufficient cause. Timeliness of Request: Whether the appellant promptly sought an extension after encountering the circumstances preventing them from filing the appeal within the initial period. 16. Limitation provisions in the UPGST Act set clear timelines for various actions, such as filing returns, making payments, or initiating appeal. By imposing time limits on actions, limitation provisions discourage delay and procrastination. Taxpayers are incentivized to fulfil their obligations promptly, which contributes to the smooth functioning of the tax administration system. Limitation pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing the appeal and thereafter hear the appeal on merits and decide the same expeditiously, preferably within a period of two months from the date of production of a certified copy of this order before it. 21. With the aforesaid directions, this writ application is disposed of. There shall be no order as to the costs. (Shekhar B. Saraf, J.) EPILOGUE 22. Chanakya, also known as Kautilya or Vishnugupta, was a renowned ancient Indian philosopher, economist, and statesman who authored the Arthashastra, a treatise on statecraft, economics, and governance. In the Arthashastra, Chanakya emphasized the importance of dharma, or righteous conduct, in governance and taxation. According to Chanakya, taxation should be guided by dharma, ensuring that it is fair, equitable, and beneficial to the welfare of the State and its subjects. In New India, the principles espoused in Chanakya s Arthashastra remain relevant for promoting ethical governance and sustainable development. Taxation is not merely a fiscal tool but a means of advancing social justice, economic prosperity, and environmental sustainability. Therefore, compliance with tax obligations is crucial for revenue generation, which, in tu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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