2026-VIL-712-UTR
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SGST High Court Cases

GST - Limitation of Appeal under Section 107 of CGST Act, 2017 - Applicability of Section 5 of Limitation Act, 1963 to Appeals filed beyond Prescribed Period – Power to condone delay in filing appeal Beyond 3 Months and extended period of one Month under Section 107 of CGST Act - Whether Appellate Authority can entertain appeal filed beyond prescribed period by invoking Section 5 of Limitation Act - HELD – The CGST/SGST Act are special statutes which prescribe not only a specific period of limitation for preferring an appeal but also a maximum period upto which delay may be condoned upon sufficient cause being shown. By virtue of Section 29(2) of the Limitation Act, the applicability of Section 5 of the Limitation Act stands impliedly excluded - The legislative scheme underlying Section 107 manifests an implied exclusion of Section 5 of the Limitation Act beyond the period expressly provided under Section 107(4) of the Act. Where any special or local law prescribes for any suit, appeal or application a period of limitation different from the period prescribed by the Schedule, provisions of Section 5 of Limitation Act shall apply only in so far as and to the extent to which they are not expressly excluded by such special or local law. The Appellate Authority, being a creature of statute, has no jurisdiction to condone delay beyond the period expressly permitted by the statute - The limitation prescribed under Section 107 forms an integral part of the appellate remedy itself and cannot be enlarged by resort to Section 5 of the Limitation Act in absence of any statutory indication permitting such enlargement. The Appellate Authority, under Section 107 of the CGST/SGST Act has no jurisdiction to entertain appeals beyond the period prescribed under Section 107(1) read with Section 107(4), and the applicability of Section 5 of the Limitation Act stands excluded by necessary implication - The individual writ petitions are directed to be listed for consideration of factual matrix of each case to examine whether writ jurisdiction should be invoked to examine the validity of the original order, although, the appeals have been dismissed on ground of limitation – Ordered accordingly - Applicability of Section 5 of the Limitation Act – HELD - The principle emerging from the authoritative decisions is that the applicability of Section 5 of the Limitation Act cannot be determined by adopting any universal formula and the answer necessarily depends upon the language employed by the Legislature, the scheme of the special enactment, the nature of the remedy created and the legislative intent which can be gathered therefrom. The CGST Act stands on an entirely different footing from beneficial legislation and the limitation prescribed under Section 107 forms an integral part of the statutory framework intended to ensure certainty, finality and expeditious adjudication of tax disputes. A statute involving financial implications stands on a totally different footing and the nature, object and legislative scheme of the GST Act are materially different from those of beneficial enactments. Absent any statutory indication permitting such enlargement, the limitation prescribed under Section 107 cannot be enlarged by resort to Section 5 of the Limitation Act. The mere absence of an express exclusion is not conclusive, equally, the mere prescription of a period of limitation coupled with a limited power of condonation does not conclude the enquiry. The Court must ascertain whether upon a holistic reading of the statute the Legislature intended to exclude the operation of Sections 4 to 24 of the Limitation Act.
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