9911796707
TMI Blog2024 (2) TMI 1536X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred this writ petition against the order in appeal passed under Section 107 (1) read with sub-Section (4) of the Tripura State Goods and Services Tax Act, 2017 (hereinafter referred to as the TSGST Act, 2017) vide order dated 26.11.2024. The appeal was filed on 04.05.2023 against the order in original dated 11.05.2021 covering the tax period July, 2017-March, 2018. The appeal has been dismissed as being barred by limitation as it was filed beyond the prescribed period of three months and the condonable period of further one month as per sub-section (4) of Section 107 of the TSGST Act, 2017. 3. Learned counsel for the petitioner has vehemently submitted that the delay, if any, was not intentional. The matter may be heard on merits. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the law of limitation under the Limitation Act, 1908. The different provisions of the Limitation Act, 1963 refer to "court". Section 4 provides where the prescribed period for any suit, appeal or application expires on a day when the court is closed, the suit, appeal or application may be instituted, preferred or made on the day when the court reopens. Similarly, Section 5 provides that any appeal or any application, other than an application under any of the provisions of Order 21 of the Code of Civil Procedure, 1908 may be admitted after the prescribed period, if the appellant or the applicant satisfies the court that he has sufficient cause for not preferring the appeal or making the application within such period. Section 6 refers to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de remedies. Most common example of creating statutory authorities for determining rights, liabilities and remedies are taxing statutes where assessing authorities have been provided for with hierarchy of authorities. The remedy of appeal and revision is also provided in the taxing statutes in which the authorities are different from the normal civil courts. Section 29 (2) in reference to different special or local laws came for consideration before this Court in a large number of cases. This Court had occasion to consider the provisions of the Limitation Act, 1963, in reference to different statutes which contain provisions of suits, appeals or applications to the courts/authorities/tribunals. There are series of judgments of this Court ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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