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2024 (3) TMI 776 - AAAR - GSTCondonation of delay in filing the appeal and non-payment of fee towards filing of appeal - delay of 920 days - Exemption from GST - service of cold storage of tamarind inner pulp without shell and seeds - comes within the purview of the definition of Agricultural produce vide Notification No. 11/2017 and 12/2013-CT(Rate) dated 28.06.2017 or not - HELD THAT:- The order was received by the Appellant on 03.04.2021 as per the RPAD acknowledgment card received and placed in the office records. Hence the last date for filing the appeal under Section 100(2) of the CGST Act, 2017, would be 02.05.2021. The last date for filing the appeal with a delay of 30 days with condonation petition (as per first proviso to Section 100(2) of the CGST Act, 2017) would be 01.06.2021, Whereas it is seen that the actual date of filing the appeal by the Appellant was on 07.11.2023. Clearly, there has been a delay of 920 days from the last date of filing the appeal under Section 100(2) of the CGST Act, 2017. As per the statute, the Appellate Authority can condone a delay of 30 days beyond the normal period of thirty days given for filing the appeal provided, sufficient cause is shown by the Appellant. In the present case, there is a delay of 920 days which is way beyond the power of the Appellate authority to condone, let alone examining as to whether sufficient cause was shown by the Appellant. The law of limitation in India identifies the need for limiting litigation by striking a balance between the interests of the state and the litigant - the filing of the appeal falls beyond the powers conferred under proviso to Section 100(2) of the COST Act, 2017. The ruling of the Hon’ble Supreme Court in Singh Enterprises Vs CCE, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT] is squarely applicable to the facts of the case. It is evident that this Appellate Authority being a creation of the statute is empowered to condone the delay of only a period of 30 days after the expiry of the initial period for filing appeal. As far as the language of section 100 of the CGST Act, 2017 is concerned, the crucial words are ‘not exceeding thirty days’ used in the proviso to sub-section (2) - further, to hold that this Appellate Authority could entertain this appeal beyond the extended period under the proviso would render the phrase ‘not exceeding thirty days’ wholly redundant. No principle of interpretation would justify such a result. Notwithstanding the above, the Appellate Authority is not a ‘Court’ and hence the power to condone beyond the prescribed period does not lie with it. Since the appeal cannot be allowed to proceed on account of time limitation, the question of discussing the merits of the issue in this case in appeal does not arise. The delay cannot be condoned - appeal dismissed.
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