TMI Blog2024 (2) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices Tax Act, 2017 (hereinafter referred to as 'the Act'). By virtue of this order, the appeal filed by the petitioner was dismissed on the ground of limitation, as the same was filed approximately 73 days beyond the date of limitation. 3. Counsel on behalf of the petitioner has fairly submitted that the appeal under Section 107 of the Act was filed beyond time. However, counsel on behalf of the petitioner relies on a Division Bench judgment of Calcutta High Court in the case of S.K. Chakraborty sons vs. Union of India and others reported in 2024-T.L.D.-22-CAL to argue that Section 5 of the Indian Limitation Act, 1963 (hereinafter referred to as 'the Limitation Act') would be attracted as Section 107 of the Act does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not apply. Relevant paragraph has been extracted below: 10. The Central Goods and Services Tax Act is a special statute and a self-contained code by itself. Section 107 has an inbuilt mechanism and has impliedly excluded the application of the Limitation Act. It is trite, that the Limitation Act will apply only if it is extended to the special statute. It is also rudimentary that the provisions of a fiscal statute have to be strictly construed and interpreted. 6. The aforementioned principle was reiterated by this Court in Garg Enterprises -v- State of U.P. and Ors, reported in MANU/UP/0197/2024. Relevant paragraph has been reproduced below: 7. The Central Goods and Services Act is a special statute and a self-contained code ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of disputes and promote efficiency and fairness in tax administration. Tax laws are complex and often subject to interpretation, leading to disputes between taxpayers and tax authorities. Limitation provides a framework within which such disputes must be resolved, thereby preventing undue delays and ensuring that tax liabilities are determined within a reasonable time frame. This is crucial for both taxpayers and tax authorities as it promotes legal certainty and facilitates effective tax compliance. 9. 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
