In a recent case, the Supreme Court upheld the High Court ( HC ) order dismissing writ petition stating availability of statutory remedy before Goods and Service Tax ( GST ) appellate authority. The bench held that the appellate authority has got powers to condone the delay beyond 30 days of the stipulated period of limitation.
A two judge bench of Justice J.B. Pardiwala and Justice R. Mahadevan, considering the less time to reach the limitation period held that “Of course the appellate authority has got powers to condone the delay beyond 30 days of the stipulated period of limitation.”
Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here
Bekem Infra Projects Ltd, the petitioner submitted that the High Court declined to entertain the writ Petition filed by the petitioner on the sole ground that the petitioner has an alternative efficacious remedy of filing a statutory appeal under Section 107 of the CGST Act against the order passed by the adjudicating authority.
Considering this aspect the bench held that “no error not to speak of any error of law could be said to have been committed by the High Court in not entertaining the Writ Petition.”
The Senior counsel appearing for the petitioner pointed out that his client is now left with only 4 days of limitation to file appropriate appeal under Section 107 of the Act. Considering the circumstance , the bench held that the appellate authority has got powers to condone the delay beyond 30 days of the stipulated period of limitation.
Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here
Further while disposing the petition, the bench stated that “if any issue as regards limitation arises the Appellate Authority may consider the fact that the petitioner was pursuing his remedy before this Court.”
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