TMI Blog2023 (12) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... tood foreclosed by the law of limitation or not. It has answered such issue in the negative against the writ petitioner and in favour of the revenue. It had observed that, where the writ petitioner has statutory alternative remedy available and did not avail of such remedy within the statutory period of limitation prescribed the writ courts should exercise self-restrain and not entertain a writ petition at the behest of such writ petitioner. A Constitution Bench of the Supreme Court has, in New India Assurance Company Ltd [ 2020 (3) TMI 1368 - SUPREME COURT] held that, the period of limitation for filing reply/response to the complaint, under the provisions of Section 13 of the Consumer Protection Act, 1986 cannot be extended beyond the prescribed period of 30 days along with a discretionary extension of 15 days aggregating to 45 days from the date of receipt of the copy of the complaint. Section 107 of the Act of 2017 does not exclude the applicability of the Act of 1963 expressly. It does not exclude the applicability of the Act of 1963 impliedly also if one has to consider the provisions of Section 108 of the Act of 2017 which provides for a power of revision to the desig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tnership firm. It had been served with a show cause notice dated September 12, 2018 from the office of the Deputy Commissioner of State Goods and Service Tax, Bureau of Investigation, Unit - IV, Siliguri alleging suppression of sales by the appellant for the period 2017-2018 and 2018-2019. Appellant had replied that to. An assessment order had been passed on April 23, 2019 by the Deputy Commissioner. The appellant had preferred an appeal against the order dated April 23, 2019 on December 16, 2019 which was beyond 60 days. The appellate authority, by an order dated December 24, 2019 had refused to condone the delay on the ground of section 170 of the West Bengal Goods and Services Tax Act, 2017. The appellant had assailed such order of the appellate authority in the writ petition being WPA 107 of 2021 resulting in one of the impugned orders. 4. The learned Single Bench had construed the provisions of section 107 of the Act of 2017 as well as the ratio of the decision reported in 2020 Volume 5 Supreme Court Cases 757 (New India Assurance Company Ltd vs. Hilli Multipurpose Cold Storage Private Limited) and held that, no appeal could be preferred, in any event, beyond the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 107 of the Act of 2017, and the portion thereof relevant to limitation is as follows: 107. Appeals to Appellate Authority.- (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (2) The Commissioner may, on his own motion, or upon request from the Commissioner of central tax, call for and examine the record of any proceeding in which an adjudicating authority has passed any decision or order under this Act or the Central Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order. (3) Where, in pursuance of an order under subsection (2), th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der this section at an earlier stage; or (d) the order has been passed in exercise of the powers under sub-section (1): Provided that the Revisional Authority may pass an order under sub-section (1) on any point which has not been raised and decided in an appeal referred to in clause (a) of sub-section (2), before the expiry of a period of one year from the date of the order in such appeal or before the expiry of a period of three years referred to in clause (b) of that subsection, whichever is later. 11. Parties have agreed that, Appellate Tribunal contemplated under Section 109 of the Act of 2017 has not been established so far as the State of West Bengal is concerned, as on date. The statutory remedy of approaching the Tribunal against the order of the Appellant Authority impugned in the writ petition is therefore not available to the appellant. 12. In Assistant Commissioner (CT) LTU. Kakinada (supra), the Supreme Court has considered the issue as to whether the High Court in exercise of its writ jurisdiction ought to entertain a challenge to an assessment order on the sole ground that the statutory remedy appeal against that order stood foreclosed by the la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scenarios and mandates completion of proceedings within the time period specified. Prescription of a period of limitation by a special statute may or may not exclude the applicability of the Act of 1963. In the context of the issue that has fallen for consideration herein the provision of the Act of 1963 particularly Section 29 (2) thereof should be considered. 18. Section 29 (2) of the Act of 1963, has provided for situations where special or local law prescribes a period of limitation different from the period prescribed by the Act of 1963. It has provided that the provisions of Section 3 shall apply as if such period were the period prescribed by the schedule to the Act of 1963, and for the purpose of determining any period of limitation prescribed for any suit, appeal or application by any special or local law, the provisions contained in Sections 4 to 24 both inclusive shall apply only insofar as and to the extent to which they are not expressly excluded by the special or the local law. 19. Section 107 of the Act of 2017 does not exclude the applicability of the Act of 1963 expressly. It does not exclude the applicability of the Act of 1963 impliedly also if one has to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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