Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

The appellate authority has committed no error in rejecting the appeal as the admitted delay of 14 months and 3 days could not have been condoned.

Section 107 of the CGST Act, 2017— Appeal – Limitation period — The petitioner challenged order dated 14.09.2020 passed by the Appellate authority whereby the appeal has been dismissed as time barred. The court observed that the appeal was filed with a delay of 14 months and 3 days. The delay was sought to be explained on account of illness of the petitioner. The delay, if any, in filing such appeal could be condoned under Section 107(4) of the Act which provides that the delay not exceeding one month beyond the period of three months may be condoned by the assessing authority on being satisfied. The petitioner filed the appeal on 02.03.2020 against the said order. Thus, the appeal was filed well beyond the period of 14 months and 3 days. The principle of Section 5 of the Limitation Act, 1963 would have no application in face of such law which is a complete Code in itself for the purpose of appeal contemplated under Section 107 of the Act. Thus, the delay of 14 months and 3 days could not have been condoned. Consequently, the appellate authority has committed no error in rejecting the appeal as time barred. Held that:- The Hon’ble High Court dismissed the petition.
Join Whats App Group
Check Your Tax Knowledge
Product Demo
Tax Lok English Viedo
Tax Lok Hindi Viedo
whatsapp with taxlok SUBSCRIBE OUR MAGAZINE

FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE