9911796707
TMI Blog2025 (3) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT], where while considering the question of whether an application under Section 34 of the Arbitration and Conciliation Act, 1996, had been filed within time, the Supreme Court held that 'when the period prescribed is three months (as contrasted from 90 days) from a specified date, the said period would expire in the third month on the date corresponding to the date upon which the period starts. As a result, depending upon the months, it may mean 90 days or 91 days or 92 days or 89 days'.
Conclusion - The appeal presented by the petitioner against Ext.P1 order on 06-11-2023 was within the condonable period mentioned in Section 107 of the CGST/SGST Acts.
Petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... endar months, and therefore, the appeal filed on 06-11-2023 was clearly within the condonable period mentioned in Section 107 of the CGST/SGST Acts. 3. The learned Senior Standing Counsel appearing for the respondents does not seriously dispute the legal proposition as set out in the judgment of the Supreme Court in Himachal Techno Engineers (supra). 4. Having heard the learned counsel appearing for the petitioner and the learned Senior Standing Counsel appearing for the respondents, I am of the view that the issue stands covered in favour of the petitioner by the judgment of the Supreme Court in Himachal Techno Engineers (supra), where while considering the question of whether an application under Section 34 of the Arbitration and Concil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the General Clauses Act, 1897, defines a "month" as meaning a month reckoned according to the British calendar. 17. In Dodds v. Walker - (1981) 2 All ER 609 (HL), the House of Lords held that in calculating the period of a month or a specified number of months that had elapsed after the occurrence of a specified event, such as the giving of a notice, the general rule is that the period ends on the corresponding date in the appropriate subsequent month irrespective of whether some months are longer than others. To the same effect is the decision of this Court in Bibi Salma Khatoon v. Sate of Bihar; (2001) 7 SCC 197. 18. Therefore when the period prescribed is three months (as contrasted from 90 days) from a specified date, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
