2026-VIL-660-GAU
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SGST High Court Cases

GST - Limitation period for filing of Appeals, Exclusion of time spent in pursuing Rectification Application - Applicability of Section 14 of Limitation Act – Rejection of appeal by the Appellate Authority on ground of time-barred since it was filed beyond the prescribed period of limitation of three months plus one month extended period. Petitioner contended that the time spent in pursuing a Rectification Application under Section 161 of the CGST Act, 2017 should be excluded from computing period of limitation under Section 107 of CGST Act - Whether the principle of exclusion of time under Section 14 of the Limitation Act, 1963 is applicable to exclude the period spent in pursuing a prior Rectification Application from the period of limitation prescribed under Section 107 of the CGST Act for filing an appeal before the Appellate Authority – HELD - While Section 5 of the Limitation Act stands excluded from application to special enactments like the CGST Act in view of Section 29(2) of the Limitation Act, the principle of exclusion of time embedded in Section 14 of the Limitation Act remains applicable to quasi-judicial proceedings as well. The principle of Section 14 requires that where a party prosecutes another proceeding bona fide with due diligence relating to the same matter, which ultimately proves abortive, the time spent in such proceeding must be excluded from the prescribed limitation period as otherwise the party would be penalized for pursuing a lawful remedy - In the present case, the Petitioner filed the Rectification Application within three months of the Order-in-Original, demonstrating due diligence, and supported the application with evidence showing that the supplier had filed delayed returns, demonstrating good faith and due care - When an appeal is presented beyond the normal period but within the extended period of limitation, the Appellate Authority must provide at least one opportunity to the appellant to explain the delay by filing an application for condonation, following the principle enunciated in procedural law, before dismissing the appeal as time-barred - The period of forty-eight days spent between 08.03.2025 and 24.04.2025 in pursuing the Rectification Application is excluded from the limitation period, extending the deadline to 20.06.2025. The appeal filed on 23.05.2025 falls within this extended period - The impugned Order-in-Appeal is set aside and quashed and the matter is remitted to the Appellate Authority to provide a reasonable opportunity to the Petitioner to file an application for condonation of delay and to consider the explanation before disposing of the appeal – The writ petition is allowed
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