Question of Limitation to be Computed from Date on which Date Rectification Order was passed: Kerala HC directs to file Appeal u/s 107 of GST Act [Read Order]

The Kerala High Court directed to file appeal under Section 107 of the Goods and Service Tax Act (GST), 2017 and ruled that the question of limitation to be computed from the date on which date the rectification order was passed.

The petitioner in the present matter is Mount Velour Rubber Works Pvt Limited. The Counsel for the petitioner submitted that he would like to withdraw the writ petition and file an appeal under Section 107 of the GST Act. However, he submits that since the rectification order is dated 19.07.2023, therefore the limitation of filing the appeal should be counted with effect from 19.07.2023.

The Government Pleader did not have any objection to the said prayer of the Counsel for the petitioner.

The Section 107 of Central Goods & Service Tax, 2017 says that any person aggrieved with the decision or order passed by the Adjudicating Authority may file an appeal before the Appellate Authority. Under Section 107 of CGST Act, an appeal may be preferred by “aggrieved person” under CGST Act, SGST Act against order or decision passed by the Adjudicating Authority.

A Single Bench of Justice Dinesh Kumar Singh observed that “In the above circumstances, the present writ petition is dismissed as withdrawn with liberty to the petitioner to file an appeal against the impugned rectification order under Section 107 of the GST Act, 2017. The appellate authority should consider the question of limitation with effect from 19.07.2023, on which date the rectification order came to be passed.”

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