2025-VIL-127-DEL
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SGST High Court Cases

GST - Section 107 of the CGST Act, 2017 – Period of limitation for filing of appeal under Section 107 of the CGST Act, Condonation of delay - Appeals before Appellate Authority against the order passed by the adjudicating authorities – Rejection of appeals by the Appellate Authority on the ground of delay in filing beyond the prescribed limitation period of three months under Section 107(1) of the CGST Act and an additional one month under Section 107(4) of the Act - Whether the Appellate Authority under Section 107(4) of the CGST Act is empowered to condone the delay in filing an appeal beyond one month after the expiration of the three-month period specified in sub-section (1) of Section 107 of the CGST Act – HELD - The petitions seeking an extension of the limitation period for filing an appeal under Section 107 of the CGST Act cannot be sustained - the Appellate Authority under Section 107(4) of the CGST Act is not authorized to condone the delay in filing an appeal beyond the one-month period specified in the provision - It is well settled that once a statute prescribes a specific period of limitation, the Appellate Authority does not inherently hold any power to condone the delay in filing the appeal by invoking the provisions of Section 5 or 29 of the Limitation Act, 1963 - the CGST Act is a self-contained code and the provisions of the Limitation Act, 1963 do not apply. The Section 107(4) prescribes a specific timeline for filing appeals and the Appellate Authority does not have the inherent power to condone delays beyond the one-month period - the legislative intent behind the CGST Act is to ensure timely resolution of disputes and enhance administrative efficiency and allowing condonation of delay beyond the statutory period would render the provision otiose - unlike other legislations where Section 5 of the Limitation Act applies automatically, the CGST Act prescribes a rigid timeframe. Further, the absence of the phrase “but not thereafter” in Section 107(4) does not dilute its mandatory nature - the appeals filed by the petitioners were beyond the prescribed limitation period under Sections 107(1) and 107(4) of the CGST Act - the orders passed by the Appellate Authority are upheld and the writ petitions are dismissed - Application of Limitation Act, 1963 - The power to condone delay caused in pursuing a statutory remedy would always be dependent upon the statutory provision that governs. The right to seek condonation of delay and invoke the discretionary power inhering in an appellate authority would depend upon whether the statute creates a special and independent regime with respect to limitation or leaves an avenue open for the appellant to invoke the general provisions of the Limitation Act to seek condonation of delay. The facility to seek condonation can be resorted provided the legislation does not construct an independent regime with respect to an appeal being preferred. Once it is found that the legislation incorporates a provision which creates a special period of limitation and proscribes the same being entertained after a terminal date, the general provisions of the Limitation Act would cease to apply.
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