Limitation Act 1963 Doesn’t Apply to GST Appeal Timeframes

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 con...