9911796707
TMI Blog2025 (3) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Appellant : Advs. Aji V. Dev, Alan Priyadarshi Dev and S. Sajeevan For the Respondent : Adv. V. Girishkumar (Sr. SC) JUDGMENT The petitioner has approached this Court being aggrieved by the fact that an appeal filed by the petitioner against Ext.P1 order has been rejected by Ext.P3 order of the First Appellate Authority on the ground that it was barred by limitation under the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 06-11-2023 was not maintainable. The learned counsel places reliance on the judgment of the Supreme Court in State of Himachal Pradesh and Another v. Himachal Techno Engineers and Another; (2010) 12 SCC 120, to contend that if the word 'month' is used in any statute, the same can only be counted in British calendar months, and therefore, the appeal filed on 06-11-2023 was clearly within the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned in Section 34(3) of the Act refers to a period of 90 days. This is erroneous. A "month" does not refer to a period of thirty days, but refers to the actual period of a calendar month. If the month is April, June, September or November, the period of the month will be thirty days. If the month is January, March, May, July, August, October or December, the period of the month will be thirty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period of three months used in sub-section (3) to be equated to 90 days, nor intended that the period of thirty days to be taken as one month. 16. Section 3(35) 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neers (supra) and having regard to the provisions contained in Section 3(35) of the General Clauses Act, 1897, I am of the view that 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. Therefore, this writ petition is allowed. Ext.P3 order of the First Appellate Authority is quashed. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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