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TMI Blog2024 (10) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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. In M/s Yadav Steels [ 2024 (2) TMI 1069 - ALLAHABAD HIGH COURT] , it has been specifically held that delay in filing the appeal cannot be condoned beyond the prescribed period of limitation in the Act. This Court does not find any merit in these writ petitions - Petition dismissed. - Hon'ble Piyush Agrawal, J. For the Petitioner : Ashish Kumar Mishra For the Respondent : A.S.G.I.,C.S.C., Krishna Ji Shukla ORDER HON ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been provided if the person aggrieved could not file the appeal within the time prescribed under the Act and if the appeal filed on or before 31.01.2024, the same shall not be dismissed on the ground of limitation. He prays for allowing the writ petition. 4. Per contra, learned ACSC supports the impugned orders and submits that the appeal under section 107 of the GST Act was preferred beyond the period of limitation and therefore, the same has rightly been dismissed on the ground of limitation. He further submits that delay cannot be condoned beyond the period prescribed therein. In support of his submission, he has placed reliance on the judgements of this Court in M/s Yadav Steels Vs. Additional Commissioner Another [Writ Tax No. 975 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Hongo India Private Limited and another reported in (2009) 5 SCC 791 has categorically held as follows:- 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 claus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fically 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 Act. Accordingly, one cannot apply Section 5 of the Limitation Act, 1963 to the aforesaid provision. 7. Upon a perusal of Section 107 of the Act, it is clear that the appellate authority can only allow extension of a period of one month as provided in sub section (4) of Section 107 of the Act. In the present case, the appeal was filed approximately 66 days subsequent to the expiry of one month that was condonable under Section 107(4) of the Act. To make it more clear, the period within which the appeal could have been filed was three month ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 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 timebound deadlines, reflecting the need for expeditious resolution of tax disputes to ensure revenue certainty and fiscal stability. 11. The judgment rendered by the Calcutta High Court in the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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