2024-VIL-173-ALH
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SGST High Court Cases

GST - Appeal under Section 107 of the CGST Act, 2017 - Period of Limitation – Petitioner aggrieved by rejection of appeal filed beyond the period of limitation – Whether Section 5 of the Limitation Act, 1963 would apply to Section 107 of the CGST Act - Petitioner relies on Division Bench judgment of Calcutta High Court in the case of S.K. Chakraborty & Sons to argue that Section 5 of the Indian Limitation Act, 1963 would be attracted as the Section 107 of the CGST Act does not expressly exclude the inclusion of Section 5 of the Limitation Act – HELD - from perusal of Section 107 of the CGST Act it is clear that the appellate authority can only allow extension of a period of one month as provided in sub section (4) of Section 107 of the Act. In the present case, the appeal was filed approximately 66 days subsequent to the expiry of one month that was condonable under Section 107(4) of the Act, and therefore, the appellate authority could not have condoned the delay even if sufficient cause was made out - Tax laws are often characterized by strict procedural requirements and time-bound deadlines, reflecting the need for expeditious resolution of tax disputes to ensure revenue certainty and fiscal stability - The judgment rendered by the Calcutta High Court in the matter of S.K. Chakraborty & Sons fails to adequately consider the authoritative pronouncements of the Supreme Court in the cases of Singh Enterprises and Hongo India and hence the said judgment is of no precedential value, and accordingly, the view expressed therein is not acceptable by this Court – Section 107 of the CGST Act, operates as a complete code in itself, explicitly delineating limitation periods for filing appeals and implicitly excluding the application of general limitation provisions such as Section 5 of the Limitation Act – the judgment rendered by the Calcutta High Court in the matter of S.K. Chakraborty & Sons is differed with - the writ petition is dismissed
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