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2024 (2) TMI 590 - KARNATAKA HIGH COURTMaintainability of appeal before the appellant authority - Exclusion of certain period and condonation of delay - Scope of 107 of the CGST / KGST Act, 2017 - dismissal on the ground of the limitation - HELD THAT:- A perusal of the impugned endorsement issued by the respondent will indicate that the sole ground on which the appeal was dismissed was as being barred by limitation in the light of the prescribed period contained in Section 107 of the KGST Act, 2017. While it is true that Section 29(2) of the Limitation 1963 excludes the applicability of Section 5 of the Limitation Act for the purpose of condonation of delay is concerned, Section 14 of the Limitation Act which excludes time spent before a wrong / incorrect forum for the purpose of concluding the prescribed period is applicable to an appeal preferred under Section 107 of the KGST Act in the light of the judgment of the Hon’ble Division Bench in the case of DEPUTY COMMISSIONER AND SPECIAL ACQUISITION OFFICER, BANGALORE v/s M/s. S.V GLOBAL MILL LIMITED. [2019 (9) TMI 1717 - KARNATAKA HIGH COURT]. It is also necessary to point out that as per circular issued by the CBIT, the period prescribed for preferring the appeal has been extended up to 31.01.2024 and on this ground also, respondent committed an error in issuing the impugned endorsement which deserves to be set aside, quashed and necessary directions are to be issued to the respondent to consider the appeal on merits without reference to the issue/question of limitation which stands concluded in favour of the petitioner. The respondent No. 4 – Appellate Authority is directed to consider the appeal filed by the petitioner on merits and pass appropriate orders in accordance with law without reference to the issue/question of limitation which stands concluded in favour of the petitioner under this order - Petition allowed.
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