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TMI Blog2024 (10) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner on the ground of difference between the GSTR-1 and GSTR-9C. Thereafter the Proper Officer issued show cause notice under sections 73/74 of the GST Act. The petitioner did not submit reply on account of illness. He further submits that on 08.12.2023, the Proper Officer passed the impugned order, against which the petitioner preferred an appeal, which has been dismissed vide impugned order dated 25.06.2024. Hence, this writ petition. 3. Learned counsel for the petitioner further submits that as per section 74 of the GST Act, it is mandatory to observe an intention to evade tax willfully, but while passing the impugned order, no such intention has been observed. He further submits that the impugned order has been passed in viol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification dated 02.11.2023. On close scrutiny of the said notification, it is clear that if taxable person could not file appeal against the order passed by the Proper Officer on or before 31.03.2023 under sections 73 or 74 of the GST Act and if the appeal is preferred on or before 31.01.2024, the same will be considered on merit without taking recourse to the limitation. In the case in hand, the impugned order has been passed on 20.07.2023, much after the date mentioned in the aforesaid notification, i.e., 31.03.2023. Therefore, the said notification is of no aid to the petitioner. 7. Further, the judgement cited by the learned counsel for the petitioner in the case of M/s Sumit Enterprises (supra) nowhere deals with condoning the delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the GST Act is a special statue and a self-contained code by itself and hence, Limitation Act will 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 reproduce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h are vital for the functioning of a state or country. Limitation provisions ensure timely resolution 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 li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a comprehensive framework with specific limitation provisions tailored to expedite the resolution of tax-related matters. Section 107 of the GST Act, operates as a complete code in itself, explicitly delineating limitation periods for filing appeals and implicitly excluding the application of general limitation provisions such as Section 5 of the Limitation Act." 9. In the above judgement, it has been specifically held that delay in filing the appeal cannot be condoned beyond the prescribed period of limitation in the Act. 10. In view of the aforesaid facts & circumstances of the case as well as the law laid down by this Court in the judgements cited above, this Court does not find any merit in these writ petition. 11. The writ petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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