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TMI Blog2024 (8) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 107 of the CGST Act cannot be frustrated on mere technicalities. A right to appeal as provided under the statute must be decided on merits irrespective of some laches or delay on the part of the Assessee. This is by now too well-settled that the statutory provisions of limitation under Section 107 of the CGST Act would bind the statutory authority which cannot condone the delay except the circumstances envisaged thereunder but such limitations are not applied in a writ proceeding. The powers under Article 226 of the Constitution of India are founded on justice, equity and good conscience and are exercised for public good. This Court referred to the decision in ASSISTANT COMMISSIONER (CT) LTU, KAKINADA ORS. VERSUS M/S. GLAXO SMITH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Central Excise (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 afore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed within the prescribed limit, an adjudication on merits cannot be rendered. 4. The Joint Commissioner of the CGST held as under: 12. Now, I take up the second issued regarding merit of the case, I find that the appellant has not filed the appeal in prescribed time limit as per Section 107 (1) and 107 (4) of the CGST Act, 2017, therefore, the instance case cannot be decided on merits. In view of the above discussion, I find that the appellant filed the present appeal beyond the time limit prescribe under Section 107 of the CGST Act, 2017. Accordingly, I dismiss the appeal filed by the appellant being time barred in terms of Section 107 of the CGST Act, 2017, without going on merit. 13. In view of the above it is clear that the appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatutory authority which cannot condone the delay except the circumstances envisaged thereunder but such limitations are not applied in a writ proceeding. 6. The powers under Article 226 of the Constitution of India are founded on justice, equity and good conscience and are exercised for public good. Mr. Kuldeep Vaishnav, the learned counsel for the Revenue has referred to a decision of this Court in D.B. Civil Writ No.2430/2024 Ashok Varandan Vs. Central Baurd of Indirect Taxes and Customs Ors. (dated 1st March 2024) to submit that in view of the express bar of limitation under Section 107 of the CGST Act the present writ petition is not maintainable. In this context, we may indicate that the issue in Ashok Varandani pertained to filing of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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