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2021 (3) TMI 273 - HC - GSTCondonation of delay in filing appeal before the Appellate Authority - petition preferred under Section 107 of the GST Act, 2017 has been dismissed on the ground of barred by limitation - Detention, seizure and release of goods and conveyances in transit - HELD THAT:- The Appellate Authority has been given the power to condone the delay of only one month i.e. 30 days and not beyond that. Thus, from the plain reading of the provisions it clearly establishes the fact that the provisions of Section 5 of the Limitation Act would not be governing the field in view of the specific period of limitation and the period for condonation of delay being provided. The original order was dated 15.10.2018. The appeal had to be filed within three months i.e. by 15.01.2019. If for some reason the appeal would not be filed under any circumstances, it ought to have been filed within a further period of 30 days. Having not done so within the said stipulated 30 days period, any subsequent filing of the appeal beyond the extended 30 days period the Appellate Authority would not have the power to condone the delay. The fact that there is an upper limit of only one month provided in the statutes itself for preferring an appeal beyond the prescribed period of three months itself establishes the fact that beyond that extended period of one month after the expiry of period of limitation, the Appellate Authority becomes functus officio and would not be in a position to entertain the appeal nor does he have the power to condone the delay. This Court does not find a strong case made out by the counsel for the petitioner in the instant case calling for an interference to the order passed by the Respondent - Petition dismissed.
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