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TMI Blog2024 (9) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... 749 of 2024 is taken as a leading case for deciding the controversy involved in these writ petitions. WRIT TAX No. - 749 of 2024 3. The instant writ petition has been filed challenging the impugned order dated 20.07.2023 passed by the Assistant Commissioner, Sector - 2, Dhampur, Bijnor as well as the impugned order dated 22.02.2024 passed by the Additional Commissioner, Grade - 2, Appeals, Bijnor; whereby, the appeal of the petitioner has been dismissed on the ground of limitation. 4. Learned counsel for the petitioner submits that the petitioner is a dealer duly registered under the GST Act. He further submits that on 26.09.2022, an intimation was issued for tax ascertainment towards the excess supply of goods from April, 2020 to March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appeal under section 107 of the GST Act was preferred beyond the period of limitation and therefore, the same has rightly been dismissed on the ground of limitation. He further submits that delay cannot be condoned beyond the period prescribed therein. In support of his submission, he has placed reliance on the judgements of this Court in M/s Yadav Steels Vs. Additional Commissioner & Another [Writ Tax No. 975 of 2023, decided on 15.02.2024] and M/s Garg Enterprises Vs. State of U.P. & Others [Writ Tax No. 291 of 2022, decided on 19.01.2024]. He prays for dismissal of the writ petition. 7. After hearing learned counsel for the parties, the Court has perused the records. 8. It is admitted fact that the appeal has been dismissed on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in (2009) 5 SCC 791 has categorically held as follows:- "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 of Section 5 of the Limitation Act. Accordingly, one cannot apply Section 5 of the Limitation Act, 1963 to the aforesaid provision." 5. In Penuel Nexus Pvt. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Limitation Act, 1963 to the aforesaid provision." 7. Upon a perusal of Section 107 of the Act, it is clear that the appellate authority can only allow extension of a period of one month as provided in sub section (4) of Section 107 of the Act. In the present case, the appeal was filed approximately 66 days subsequent to the expiry of one month that was condonable under Section 107(4) of the Act. To make it more clear, the period within which the appeal could have been filed was three months plus a period of one month. However, in the present case the appeal was filed beyond the period of four months, and therefore, the appellate authority could not have condoned the delay even if sufficient cause was made out. 8. The significance of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 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, reflecting the need for expeditious resolution of tax disputes to ensure revenue certainty and fiscal stability. 11. The judgment rendered by the Calcutta High Court in the matter of S.K. Chakraborty & Sons (supra) fails to adequately consider the authoritative pronouncements of the Supreme Court in the cases of Singh Enterprises (supra) and Hongo India (supra) and hence the said judgment is of no precedential value, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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