TMI Blog2023 (6) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... l could be filed within ninety days from 01.03.2022. Hence, an appeal could have been filed on or before 29.05.2022, which provision was not availed by the petitioner herein. The Hon ble Supreme Court also declared that if a longer period than 90 days is provided in a Statute, then that longer period will apply. In the BGST Act, u/s 107(4) there is a provision for condonation of delay, if the appeal is filed delayed, within one month of expiry of limitation. Even if that be deemed to be appealable then the appeal ought to have been filed by 28.06.2022. The appeal is said to have been filed only on 02.09.2022, after 65 days from the date on which even the limitation period as stipulated by the Hon ble Supreme Court, expired. The contours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w that when there is a specific period for delay condonation provided, there cannot be any extension of the said period by the Appellate Authority or by this Court under Article 226 of the Constitution. The petitioner by his own failure has not availed the appellate remedy and in that circumstance, there can be no invocation of the extraordinary jurisdiction under Article 226 of the Constitution of India - there is no jurisdictional error, violation of principles of natural justice or abuse of process of Court averred or argued by the petitioner in the above writ petition. Petition dismissed. - Honourable The Chief Justice And Honourable Mr. Justice Madhuresh Prasad For the Petitioner/s : Mr. Shailesh Anand, Advocate For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the dealer for the assessment years 2007-08 and 2011-12, which were the assessment years regulated by the Value Added Tax Act. The issue arising was also with respect to whether the transitional credit claimed by the dealer in the credit ledger could be treated as an availment of credit, without any other positive act, resulting in the proceedings under section 73 of the Act. We do not find any such issue of transitional credit arising from the above case and the contention is only of input tax claimed, wrongly. The counter affidavit of the respondent also specifically speaks of a distinction insofar as the judgment relied on being purely on transitional credit, which issue does not at all arise in the present proceedings. The cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovision for condonation of delay, if the appeal is filed delayed, within one month of expiry of limitation. Even if that be deemed to be appealable then the appeal ought to have been filed by 28.06.2022. The appeal is said to have been filed only on 02.09.2022, after 65 days from the date on which even the limitation period as stipulated by the Hon ble Supreme Court, expired. We also notice the contours of the jurisdiction under Article 226 of the Constitution of India to interfere with appellable orders laid down by the Hon ble Supreme Court in State of H.P Ors. v. Gujarat Ambuja Cement Limited Anr.; (2005) 6 SCC 499 . It has been held that if an assessee approaches the High Court without availing the alternate remedy, it should b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Act, an appellate remedy is provided under Section 107, which has to be availed within a period of three months or with a delay within a further period of one month. It is trite law that when there is a specific period for delay condonation provided, there cannot be any extension of the said period by the Appellate Authority or by this Court under Article 226 of the Constitution. The petitioner by his own failure has not availed the appellate remedy and in that circumstance, there can be no invocation of the extraordinary jurisdiction under Article 226 of the Constitution of India. We also find that there is no jurisdictional error, violation of principles of natural justice or abuse of process of Court averred or argued by the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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