Case Law Details
S.K. Chakraborty & Sons Vs Union of India & Ors. (Calcutta High Court)
Introduction: The Calcutta High Court recently addressed the applicability of the Limitation Act to appeals filed under the Goods and Services Tax (GST) regime. In the case of S.K. Chakraborty & Sons Vs Union of India & Ors., the court’s decision sheds light on crucial aspects of filing appeals under GST laws.
Detailed Analysis: The crux of the matter revolves around the filing period for appeals under the GST regime. Section 107 of the GST Act prescribes a three-month window for filing appeals from the date of communication of the order. However, the question arises whether the provisions of the Limitation Act, 1963, specifically Section 5, are attracted to extend this period.
The appellant argued that Section 5 of the Limitation Act should apply since there is no explicit exclusion in Section 107 of the GST Act. Citing precedents and legal provisions, the appellant contended that the appellate authority could condone the delay in filing the appeal beyond the prescribed period.
Conversely, the State contended that the delay was inadequately explained and that even if the appellate authority had the power to condone the delay, the appellant failed to make a case for it.
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