Taxpayer’s Appeal Denied: Department v. Taxpayer”

Comment

The Taxpayer  wanted to file an appeal after the time mentioned in CGST Act. They argued that the limitation act is relevant here. The court denied their plea and said that the CGST Act is a complete code in itself.

Pleading

To grant permission for filing the appeal after the prescribed time limit.

Facts

This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated August 28, 2023 passed by the appellate authority being the Commissioner (Appeals), CGST and Central Appeal Commissionerate, Allahabad under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the Act” By the aforesaid order, the appellate authority dismissed the appeal filed by the petitioner on the ground that the same was time barred as it was filed beyond the period of four months.

Observation

The Central Goods and Services Act is a special statute and a self-contained code by itself. Section 107 of the Act has an inbuilt mechanism and has impliedly excluded the application of the Limitation Act. It is trite law that Section 5 of the Limitation Act, 1963 will apply only if it is extended to the special statute. Section 107 of the Act specifically provides for the limitation and in the absence of any clause condoning the delay by showing sufficient cause after the prescribed period, there is complete exclusion of Section 5 of the Limitation Act. Accordingly, one cannot apply Section 5 of the Limitation Act, 1963 to the aforesaid provision. Hence the appeal was rejected.