Case Law Details
Penuel Nexus Pvt Ltd Vs Additional Commissioner Headquarters (Appeals) (Kerala High Court)
Kerala High Court held that provisions of section 107 of the Central Goods and Services Tax Act impliedly excluded the application of the Limitation Act. Accordingly, the Limitation Act will apply only if it is extended to the special statute.
Facts-The petitioner is a firm engaged in direct marketing. The petitioner had a GST registration. Due to the Covid-19 pandemic, the petitioner’s business got affected and was prevented from filing the returns on time. The respondents, cancelled the GST registration. Even though the petitioner preferred an appeal before the Additional Commissioner (Appeals), the appeal was rejected on the ground of delay. Hence, the writ petition.
Conclusion- The Central Goods and Services Tax Act is a special statute and a self-contained code by itself. Section 107 is 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.
On an appreciation of the language of Section 107(4) and the above analysed factual and legal background, this Court is of the view that there is no illegality in the action of the 1 st respondent in rejecting the appeal as time-barred.
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