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TMI Blog2024 (1) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, Grade-II (Appeal)-1st, Commercial Tax, Agra under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act"). 3. By the aforesaid order, the appellate authority dismissed the appeal filed by the petitioner on the ground that the same was time barred as it was filed beyond the period of four months. In the order impugned, it has clearly been pointed out by the the appellate authority that the order impugned has been passed on August 2, 2019, whereas the appeal was filed on December 27, 2021, that is, after the period of more than 28 months and way beyond the time prescribed under Section 107 of the Act. 4. Perusal of the record shows that the appeal was filed beyond time and when there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority to entertain the appeal. The proviso to subsection (1) of Section 35 makes the position crystal clear that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 days. The language used makes the position clear that the legislature intended the appellate authority to entertain the appeal by condoning delay only up to 30 days after the expiry of 60 days which is the normal period for preferring appeal. Therefore, there is complete exclusion of Section 5 of the Limitation Act. The Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days' period." 6. In Commissioner of Customs and Central Excise v. Hongo I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod, there is complete exclusion of Section 5 of the Limitation Act. The High Court was, therefore, justified in holding that there was no power to condone the delay after expiry of the prescribed period of 180 days." 7. The Central Goods and Services Act is a special statute and a self-contained code by itself. Section 107 of the Act has an inbuilt mechanism and has impliedly excluded the application of the Limitation Act. It is trite law that Section 5 of the Limitation Act, 1963 will apply only if it is extended to the special statute. Section 107 of the Act specifically provides for the limitation and in the absence of any clause condoning the delay by showing sufficient cause after the prescribed period, there is complete exclusion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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