The Allahabad High Court granted benefit of Section 14 of the Limitation Act, 1963 for appeal filed under Section 107 of the Central Goods and Service Tax Act, 2017 (CGST Act).
An application was filed under Article 226 of the Constitution of India, wherein, the petitioner is aggrieved by the order passed in appeal filed under Section 107 of the Central Goods and Services Act, 2017, dated October 15, 2019, wherein the authority has dismissed the appeal on the ground that the same is barred by limitation.
The appeal was filed by the petitioner before the Additional Commissioner, Grade-II (Appeals) Saharanpur on June 14, 2019 challenging the registration cancellation order dated April 4, 2019. However, it appears that the appeal filed had been in the wrong jurisdiction, and accordingly, petitioner withdrew the same and filed a fresh appeal before correct jurisdiction i.e. the respondent no.3/Additional Commissioner, CGST, (Appeals), Meerut, on August 29, 2019.
The counsel appearing on behalf of the petitioner submitted that if the benefit of Section 14 of the Limitation Act is given to the petitioner, then the said appeal would not be time barred under Section 107 of the CGST Act.
A Single Bench of Justice Shekhar B. Saraf observed that “I find merit in the submission of counsel appearing on behalf of the petitioner, and accordingly, I quash and set aside the impugned order dated October 15, 2019 and direct the respondent no.3/Additional Commissioner, CGST, (Appeals), Meerut, to grant benefit of Section 14 of the Limitation Act to the petitioner and hear the appeal afresh. If after granting the benefit of Section 14 the petitioner’s appeal is filed within time, the appeal shall be heard on merits.”
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