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GST – Period of Limitation for filing before Appellate Authority - Exclusion of Limitation Act provisions - petitioners, being aggrieved by the orders of the assessing authorities, filed appeals before the appellate authorities under Section 107 of the CGST Act, 2017 - Dismissal of appeal on the ground that appeals were filed beyond the period of limitation and the additional one month period for which the appellate authority is empowered to condone the delay under Section 107(4) of the Act - Whether the appellate authority under Section 107 of the CGST Act has the power to condone the delay in filing of appeals beyond the additional one month period provided under Section 107(4) of the Act - HELD - Where a special or local law, by express statement excludes all or any of Sections 4 to 24 of the Limitation Act, they cannot be applied to any proceedings under such special or local law. Where such exclusion is to deduced, by way of necessary implication, each provision would have to be considered separately and exclusion of one provision would not result in exclusion of the other provisions of section 4 to 24 of the limitation Act - the provisions of Section 107 of the CGST/APGST Act, which prescribes a specific period of limitation for filing appeals and limits the additional period for which the appellate authority can condone the delay to one month, impliedly excludes the applicability of Section 5 of the Limitation Act. Therefore, the appellate authority does not have the power to condone the delay in filing of appeals beyond the additional one-month period provided under Section 107(4) of the APGST Act - The writ petitions are dismissed
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