Case Law Details
MPPKVV Co Ltd Vs GST And Central Excise Commissioner (Supreme Court of India)
The period during which the matter is pending before the High Court (HC) can be excluded from the limitation period
Introduction: In the case of M/s. MPPKVV Co. Ltd. v. GST and Central Excise Commissioner, the Supreme Court addressed the exclusion of time during pending court proceedings from the limitation period for filing appeals. The court held that the appellant was entitled to exclude the period during which the matter was pending before the High Court, allowing the appeal to be filed within the extended limitation period.
The Hon’ble Supreme Court in the case of M/s. MPPKVV Co. Ltd. v. GST and Central Excise Commissioner [Special Leave Petition (Civil) No. 14223 of 2019 dated February 15, 2024], allowed the civil appeal and held that the Appellant could have no doubt filed an appeal before the Appellate Commissioner within the period of limitation prescribed under sub-section 3A of Section 85 of the Finance Act, 1994 (“the Finance Act”). Therefore, the period during which the matter was pending before the High Court, must be excluded since the High Court specifically granted liberty to the Appellant to file an appeal before the Appellate Commissioner.
Facts:
Please become a Premium member. If you are already a Premium member, login here to access the full content.