Case Law Details
Murli Packers Through Its Proprietor Rakesh Kumar Jain Vs State of U P Through Secretary (Allahabad High Court)
Introduction: The Allahabad High Court recently addressed a crucial matter involving Murli Packers in a case against the State of Uttar Pradesh. The petitioner challenged the dismissal of an appeal under Section 107 of the Central Goods and Services Act, 2017, citing limitation issues. This article delves into the details of the case and the court’s decision.
Detailed Analysis: The petitioner, Murli Packers, had initially filed an appeal before the wrong jurisdiction, the Additional Commissioner, Grade-II (Appeals) Saharanpur, on June 14, 2019, challenging the registration cancellation order dated April 4, 2019. Realizing the error, the petitioner withdrew the appeal and filed a fresh one before the correct jurisdiction, the respondent no.3/Additional Commissioner, CGST, (Appeals), Meerut, on August 29, 2019.
The central issue revolved around the dismissal of the appeal by the authority on grounds of being time-barred. The petitioner argued for the application of Section 14 of the Limitation Act to extend the timeline for filing the appeal. The court, after hearing both parties, found merit in the petitioner’s submission.
In its judgment, the Allahabad High Court quashed the impugned order dated October 15, 2019, and directed the respondent 3/Additional Commissioner, CGST, (Appeals), Meerut, to grant the benefit of Section 14 of the Limitation Act to the petitioner. The court emphasized that if, after considering Section 14, the appeal is within the stipulated time, it should be heard on its merits.
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