Addichem Speciallity LLP Vs Special Commissioner I (Delhi High Court)
Appeal filed beyond period prescribed u/s. 107 of CGST Act cannot be condoned by invoking provisions of Limitation Act
Delhi High Court held that provisions of section 107(1) and 107(4) of CGST Act prescribes specific period of limitation for filing of an appeal hence appellate authority doesn’t hold power to condone delay in filing appeal by invoking provisions of Limitation Act, 1963
Facts- The present petition is preferred by the assessee mainly on the issue that whether the Appellate Authority u/s. 107(4) of the CGST Act is authorized to condone the delay in filing an appeal beyond one month after the expiration of the three-month period specified in Subsection (1) of Section 107 for filing an appeal against a decision or order issued by an adjudicating authority under the CGST Act?
Conclusion- It is well settled that once a statute prescribes a specific period of limitation, the Appellate Authority does not inherently hold any power to condone the delay in filing the appeal by invoking the provisions of Section 5 or 29 of the Limitation Act, 1963.
The power to condone delay caused in pursuing a statutory remedy would always be dependent upon the statutory provision that governs. The right to seek condonation of delay and invoke the discretionary power inhering in an appellate authority would depend upon whether the statute creates a special and independent regime with respect to limitation or leaves an avenue open for the appellant to invoke the general provisions of the Limitation Act to seek condonation of delay. The facility to seek condonation can be resorted provided the legislation does not construct an independent regime with respect to an appeal being preferred. Once it is found that the legislation incorporates a provision which creates a special period of limitation and proscribes the same being entertained after a terminal date, the general provisions of the Limitation Act would cease to apply.
