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2023 (8) TMI 397 - HC - GSTCondonation of delay in filing appeal - appeal rejected on grounds of delay by the appellate authority as beyond the stipulated period under Section 107(4) of the Tripura State Goods and Services Tax Act, 2017 - HELD THAT:- Since the adjudication order was passed on 3rd June, 2020 during the Covid-19 period and the lockdown, any appeal arising therefrom under Section 107(1) of the Tripura State Goods and Services Tax Act, 2017 would have been filed by 28th May, 2022 and not beyond it. The appeals have been preferred on 24th March, 2023 after the delay of almost nine months thereafter. The learned appellate authority vide impugned order dated 02.05.2023 in the respective appeals has also taken into consideration the Covid-19 related grounds and the extension of limitation period as per the order passed by the Apex Court in Suo Moto Writ Petition (C) No.3 of 2020 [2022 (1) TMI 385 - SC ORDER]. The order of the Apex Court in Suo Moto Writ Petition (C) No. 3 of 2020 extending period of limitation in all such matters including appeal. The respondents-State have also taken the same plea in their counter affidavit. They also state that apart from the appellate order no other challenge has been made. Therefore, the challenge is confined to the legality and correctness of the appellate order dated 02.05.2023. Since the limitation for filing appeals is prescribed under Section 107(4) of the Tripura State Goods and Services Tax Act, 2017 being a special statute, the same would be governed thereby. Any plea for condonation of delay relying upon the Limitation Act, 1963 beyond the statutory period prescribed under Section 107(4) of the Act of 2017 cannot be accepted. There are no merit in these appeals. Accordingly, the writ petitions are dismissed.
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