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TMI Blog2024 (9) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Proper Officer on or before 31.03.2023 under sections 73 or 74 of the GST Act and if the appeal is preferred on or before 31.01.2024, the same will be considered on merit without taking recourse to the limitation. In the case in hand, the impugned order has been passed on 20.07.2023, much after the date mentioned in the aforesaid notification, i.e., 31.03.2023. Therefore, the said notification is of no aid to the petitioner. Further, the judgement cited by the learned counsel for the petitioner in the case of M/S SUMIT ENTERPRISES OFFICE AT BADEL NAWABGANJ BARABANKI THRU. PROPRIETOR ATUL KUMAR VERSUS STATE OF U.P. THRU. PRIN. SECY. MINISTRY OF FINANCE LKO. AND 2 OTHERS [ 2023 (10) TMI 342 - ALLAHABAD HIGH COURT] nowhere deals with con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that on 26.09.2022, an intimation was issued for tax ascertainment towards the excess supply of goods from April, 2020 to March, 2021, pursuant to which a show cause notice under section 74 of the GST Act was issued. He further submits that the original order confirming the demand under section 74 of the GST Act was passed without providing any opportunity of hearing to the petitioner and the impugned order dated 20.07.2023 has been passed. Aggrieved by the order dated 20.07.2023, the petitioner preferred an appeal, which has been dismissed vide impugned order dated 22.02.2024. Hence, this writ petition. 5. Learned counsel for the petitioner further submits that as per section 74 of the GST Act, it is mandatory to observe an intention to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the parties, the Court has perused the records. 8. It is admitted fact that the appeal has been dismissed on the ground of limitation. Learned counsel for the petitioner has relied upon the notification dated 02.11.2023 (Annexure No. 1 to the supplementary affidavit. On close scrutiny of the said notification, it is clear that if taxable person could not file appeal against the order passed by the Proper Officer on or before 31.03.2023 under sections 73 or 74 of the GST Act and if the appeal is preferred on or before 31.01.2024, the same will be considered on merit without taking recourse to the limitation. In the case in hand, the impugned order has been passed on 20.07.2023, much after the date mentioned in the aforesaid notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne cannot apply Section 5 of the Limitation Act, 1963 to the aforesaid provision. 5. In Penuel Nexus Pvt. Ltd. -v- The Additional Commissioner Headquarters (Appeals) and Ors., reported in MANU/KE/3276/2023, the Kerala High Court held that the GST Act is a special statue and a self-contained code by itself and hence, Limitation Act will not apply. Relevant paragraph has been extracted below: 10. 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 st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not have condoned the delay even if sufficient cause was made out. 8. The significance of limitations in taxing statues, such as the GST Act, cannot be overstated. These statutes govern the collection of taxes, which are vital for the functioning of a state or country. Limitation provisions ensure timely resolution of disputes and promote efficiency and fairness in tax administration. Tax laws are complex and often subject to interpretation, leading to disputes between taxpayers and tax authorities. Limitation provides a framework within which such disputes must be resolved, thereby preventing undue delays and ensuring that tax liabilities are determined within a reasonable time frame. This is crucial for both taxpayers and tax authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra) and Hongo India (supra) and hence the said judgment is of no precedential value, and accordingly, the view expressed therein is not accepted by this Court. 12. Taxing statutes like the GST Act embody a comprehensive framework with specific limitation provisions tailored to expedite the resolution of tax-related matters. Section 107 of the GST Act, operates as a complete code in itself, explicitly delineating limitation periods for filing appeals and implicitly excluding the application of general limitation provisions such as Section 5 of the Limitation Act. 11. In the above judgement, it has been specifically held that delay in filing the appeal cannot be condoned beyond the prescribed period of limitation in the Act. 12. In view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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