Sri Balaji Metallics Private Limited Vs Commissioner of CT & GST (Orissa High Court)
The Orissa High Court dismissed a writ petition challenging the appellate authority’s order rejecting an application for condonation of delay and the appeal under Section 107 of the Central Goods and Services Tax Act, 2017. The petitioner contended that the order passed under Section 73 in Form DRC-07 was communicated only on 14.06.2024 when its bank account was attached, and therefore limitation should run from that date.
Read SC Judgment in this case: SC Issues Notice on Section 107(4) GST Appeal Limitation Cap: Orissa HC Ruling Challenged
The Court held that under Section 107(1), the three-month limitation period commences from the date of communication of the order. However, it noted that in Form GST APL-01, the petitioner had stated that the Order-in-Original dated 21.11.2023 had been communicated on the same day. In view of this admission, the appellate authority rightly rejected the plea that communication occurred only on 14.06.2024.
The Court further observed that Section 107(4) permits condonation only within an additional period of one month. Since the appeal had been filed beyond the statutory outer limit, the appellate authority had no power to condone the delay. Finding no infirmity or illegality in the impugned order, the High Court dismissed the writ petition.
