Case Law Details
Sanjib Kumar Pal Vs Union of India (Tripura High Court)
Introduction: The Tripura High Court’s judgment in the case of “Sanjib Kumar Pal Vs Union of India” revolves around the applicability of the Limitation Act 1963 to the appeals filed under the Goods and Services Tax (GST) Act, a special statute.
Two Writ Petitions with Common Grounds: Both WP(C) No.338 of 2023 and WP(C) No.345 of 2023 were consolidated due to their shared grievances. These writ petitions contested the rejection of appeals by the petitioner on the grounds of delay by the appellate authority, even after considering medical and COVID-19 related reasons.
Backdrop and Central Issue: The central bone of contention is the dismissal of the petitioner’s appeals for being grossly barred by limitation, as prescribed under Section 107(4) of the Tripura State Goods and Services Tax Act, 2017. While the adjudication orders date back to June 2020, the appeals were not preferred until March 2023.
The Apex Court’s Stand on Limitation Period: To navigate the complexities arising from the Covid-19 pandemic, the Apex Court, in Suo Moto Writ Petition (C) No.3 of 2020, extended the period of limitation for all judicial or quasi-judicial proceedings. This order outlined that the period from 15th March 2020 to 28th February 2022 should be excluded when computing limitations. However, for cases with expired limitations during this timeframe, a 90-day window was provided from 1st March 2022.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
