Plea for Condonation of Delay under Limitation Act beyond the Statutory period prescribed u/s 107(4) of GST Act not Accepted: Tripura HC [Read Order]

In a recent case, the Tripura High Court has held that a plea for condonation of delay under the limitation act beyond the statutory period prescribed under section 107(4) of the Goods and Service Tax (GST) Act, 2017 is not accepted.

Mr. T. K. Deb, counsel for the petitioner and Mr. D. Bhattacharya, Government Advocate together with Mr. Bidyut Majumder, Deputy SGI & Mr. K. De,  Addl. Government Advocate for the respondents.

Sri Sanjib Kumar Pal, the petitioner challenged the adjudication order concerning the tax period from April 2018 to March 2019 has been rejected on grounds of delay by the appellate authority as beyond the stipulated period under Section 107(4) of the Tripura State Goods and Services Tax Act, 2017.

The petitioner had taken medical grounds for the delay apart from COVID-19-related grounds. The appellate authority has dealt with the issue of limitation, also taking into account the extension of limitation granted by the Apex Court in Suo Motu Writ Petition (C) No.3 of 2020 and dismissed it as being grossly barred by limitation.

The question is whether the appellate authority committed an error or illegality in rejecting the appeal preferred under Section 107(1) of the Tripura State Goods and Services Tax Act, 2017 on the grounds of delay in preferring the appeal beyond the stipulated period prescribed under Section 107(4) of the Tripura State Goods and Services Tax Act, 2017.

Since the adjudication order was passed on 3rd June 2020 during the Covid-19 period and the lockdown, any appeal arising therefrom under Section 107(1) of the Tripura State Goods and Services Tax Act, 2017 would have been filed by 28th May 2022 and not beyond it. The appeals have been preferred on 24th March, 2023 after the delay of almost nine months thereafter.

The respondent stated that apart from the appellate order no other challenge has been made. Therefore, the challenge is confined to the legality and correctness of the appellate order dated 02.05.2023.

A division bench comprising Chief Justice Mr Aparesh Kumar Singh and Justice Arindam Lodh observed that since the limitation for filing appeals is prescribed under Section 107(4) of the Tripura State Goods and Services Tax Act, 2017 being a special statute, the same would be governed thereby.

Further held that any plea for condonation of delay relying upon the Limitation Act, 1963 beyond the statutory period prescribed under Section 107(4) of the Act of 2017 cannot be accepted. The Court dismissed the petition.

To Read the full text of the Order CLICK HERE

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