Limitation Act applies for filing appeals under GST till its applicability is specifically

The applicability of the Limitation Act to appeals filed under the Goods and Services Tax (GST) regime was recently addressed by the Calcutta High Court. The court’s ruling in S.K. Chakraborty & Sons Vs. Union of India & Ors. clarifies a number of important issues about filing appeals under the GST laws.

The main point of contention is the length of time that appeals under the GST scheme must be filed.

Section 107 of the GST Act prescribes a three-month window for filing appeals from the date of communication of the order. However, the question arises whether the provisions of the Limitation Act, 1963, specifically Section 5, are attracted to extend this period.

The appellant contended that as Section 107 of the GST Act does not explicitly include an exclusion, Section 5 of the Limitation Act ought to be applicable. Citing precedents and legal provisions, the appellant contended that the appellate authority could condone the delay in filing the appeal beyond the prescribed period. Conversely, the State contended that the delay was inadequately explained and that even if the appellate authority had the power to condone the delay, the appellant failed to make a case for it.

Ultimately, the Calcutta High Court found in the appellant’s favor, concluding that appeals filed under the GST regime are subject to the Limitation Act’s requirements, specifically Section 5.

The court set aside the impugned orders and directed the appellate authority to consider the application for condonation of delay filed by the appellant on its merits. This judgment clarifies the procedural aspects of filing appeals under GST laws and underscores the importance of adhering to statutory timelines while also ensuring the principles of justice and fairness are upheld.

 

Limitation Act applies for filing appeals under GST till its applicability is specifically