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2024 (2) TMI 1359 - HC - GSTCondonation of delay in filing appeal - appeal dismissed on the ground of limitation, as the same was filed approximately 73 days beyond the date of limitation - HELD THAT:- Section 107 of the GST Act prescribes a specific limitation period within which appeals against certain decisions must be filed. This limitation period is integral to the functioning of the appellate mechanism under the GST Act and reflects the legislative intent to expedite the resolution of tax disputes. By imposing a time limit on the filling of appeals, Section 107 aims to prevent undue delayed in the adjudication process and promote the efficient administration of the GST regime. On the other hand, Section 5 of the Limitation Act provides for the extension of prescribed periods in certain exceptional circumstances, such as when sufficient cause is shown for the delay. In analyzing the conflicting interpretations concerning the exclusion of Section 5 of the Limitation Act as far as Section 107 of the GST Act is concerned, it is essential to consider the rationale behind the exclusion of the Limitation Act in certain special statues, particularly in the context of taxation. Tax laws are often characterized by strict procedural requirements and time-bound deadlines, reflecting the need for expeditious resolution of tax disputes to ensure revenue certainty and fiscal stability. The judgment rendered by the Calcutta High Court in the matter of S.K. Chakraborty & Sons [2023 (12) TMI 290 - CALCUTTA HIGH COURT] fails to adequately consider the authoritative pronouncements of the Supreme Court in the cases of Singh Enterprises [2007 (12) TMI 11 - SUPREME COURT] and Hongo India [2009 (3) TMI 31 - SUPREME COURT] and hence the said judgment is of no precedented value, and accordingly, the view expressed therein is not accepted by this Court. Taxing statutes like the GST Act embody a comprehensive framework with specific limitation provisions tailored to expedite the resolution of tax-related matters. Section 107 of the GST Act, operates as a complete code in itself, explicitly delineating limitation periods for filing appeals and implicitly excluding the application of general limitation provisions such as Section 5 of the Limitation Act. The present writ petition is without any merit and is dismissed.
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