SGST High Court Cases

GST - Computation of period of limitation for filing an appeal before Appellate Authority - Late filing of physical copy Order-in-Original - Rejection of appeal on the ground of limitation – Appellate Authority rejected appeal against Order-in-Original on the ground that the Order-in-Original was not uploaded with the appeal at the time of online filing and copy of the same was physically filed belatedly and as such the appeal was barred by time – HELD - In terms of Section 12 (1) of the Limitation Act, in computing the period of limitation for an appeal, the day from which such period is to be reckoned, is to be excluded. Further, in terms of Section 12(2) of the Limitation Act, in computing the period of limitation, the day on which the judgment complained of was pronounced, is also to be excluded - even if it is assumed that the order was uploaded/communicated on the day it was signed i.e. 12.08.2022, said date of 12.08.2022 is to be excluded while computing the period of limitation. Accordingly, the period of three months is to commence from 13.08.2022. Thus petitioner was liable to file the appeal by 12.11.2022. It is an admitted position that the appeal was filed alongwith a copy of the order, through the online mode on 12.11.2022, i.e. within the period of three months - the appeal was within time and the impugned order erroneously rejects the appeal on the ground of limitation - the impugned order is set aside and appeal is restored on the records of the Appellate Authority – the writ petition is allowed

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