Peaktel It Pvt. Ltd. Vs State of U.P. (Allahabad High Court)
The petition was filed seeking quashing of two orders: (i) an appellate order dated 10.04.2026, and (ii) an earlier order dated 20.05.2025 cancelling the petitioner’s GST registration. The petitioner also sought restoration of GST registration, subject to compliance with conditions such as payment of pending dues and filing of returns within a stipulated time.
During the hearing, the petitioner acknowledged that the statutory appeal under Section 107 of the GST Act had been filed beyond the prescribed time limit. However, reliance was placed on a judgment of the Calcutta High Court to argue that Section 5 of the Limitation Act, 1963 could be invoked, as Section 107 does not expressly exclude its application.
The Court rejected this contention by referring to its own prior decisions, including Abhishek Trading Corporation vs. Commissioner (Appeals), where it had relied on Supreme Court rulings in Singh Enterprises and Hongo India Pvt. Ltd.. It reiterated that the GST Act is a special statute and a self-contained code. Section 107 provides a complete mechanism governing appeals, including limitation, and implicitly excludes the applicability of Section 5 of the Limitation Act.
The Court also cited decisions of other High Courts, including the Kerala High Court, which similarly held that the GST Act, being a special statute, excludes the application of general limitation provisions. It emphasized that fiscal statutes must be strictly construed and interpreted.
