Whether Section 5 of limitation Act applies to CGST Cases?

 

The Allahabad High Court, while dismissing an appeal under Section 107 of the Central Goods and Services, observed that Section 107 of the Act specifically 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.

The court noted that it is a general rule that limitation act only applies in cases where guarding statute does not provide for limitation period. In the current matter, CGST Act is a code within itself, providing limitation to appeals.

The court, in pursuance of the same, held that appeals by the petitioner are liable to be set aside.Section 107 of the Act specifically 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.

 

The copy of the order is as under:

 

garg-enterprose-tax-saraf-518606

 

From,
Krishnakant Jakhotia
Mobile No :-9422507911
Email Id :- taxtalknew@gmail.com