The Tripura High Court held that the adjudicating authority has no right to rectify an error after the expiry of a period of more than three months.
The petitioner, M/s Kiran Enterprise is the distributor of Airtel as engaged by Bharati Hexacom Limited for Dharmanagar jurisdiction. This fact, however, is not under dispute. The petitioner has been engaged as the distributor, the petitioner is under obligation for making payment of all taxes, duties, levies, cess, search charge, or any other charges that may be applicable on the distributor or for prepaid/service offerings/ products, etc.
According to the petitioner, the tax invoices used to be prepared by Bharti Hexacom Limited in the name of M/s New Kiran Enterprise, another proprietorship firm owned by the petitioner.
The issue raised in this case was whether Section 5 qua Section 29(2) of the Limitation Act would apply for the purpose of condoning the delay in filing the petitioner‟s petition under Section 161 of the TSGST Act.
The division bench of Justice S. Tala Patra noted that the adjudicating authority can exercise the power to rectify either on own motion of the said authority or by the officers appointed under TSGST Act or CGST Act or by the affected person, if such action is taken within a period of three months from the date of such decision, or order or notice or certificate or any other documents as the case may be.
The court further held that the Limitation Act will not apply automatically unless it is extended to the special statute such as TSGST Act inasmuch as law in this regard is absolutely unambiguous that except in the case of the suit, appeal, or application in the court, the limitation of Act will not apply/extend for the local or special statute.
Thus, the court held that the petitioner’s contention in respect of the extension of the Limitation Act stands dismissed. That apart, the rectification as sought is not covered by Section 161 of the TSGST Act.
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