Nandan Steels And Power Limited Vs State of Chhattisgarh Through The Secretary (Chhattisgarh High Court)
Chhattisgarh High Court ruled on the case of Nandan Steels and Power Limited vs. State of Chhattisgarh, dismissing an appeal challenging the rejection of CGST input credit due to delayed filing. The appellant, a private company engaged in manufacturing iron and steel products, sought to claim CGST input credit of ₹30,74,436 but was denied ₹25,33,950 by the adjudicating authority. An appeal was filed under Section 107(1) of the Chhattisgarh Goods and Services Tax Act, 2017 (CGST Act), but it was rejected as time-barred. The company then approached the High Court, arguing for condonation of delay due to extenuating circumstances.
The main legal issue revolved around the interpretation of Section 107 of the CGST Act, which mandates a three-month appeal window with an additional one-month extension at the discretion of the Appellate Authority. The appellant contended that the delay was due to its Chartered Accountant’s illness and sought relief under Section 29(2) of the Limitation Act, 1963, which allows the application of Sections 4 to 24 of the Act unless expressly excluded. However, the respondents argued that the CGST Act is a self-contained code and excludes the applicability of the Limitation Act beyond the prescribed period.
