Addichem Speciallity LLP Vs Special Commissioner I (Delhi High Court)
Delhi HC order on condonation of delay in filing of GST appeal with the Appellate authorities vis a vis Limitation Act
The Delhi High Court in Addichem Speciality LLP vs. Special Commissioner dismissed writ petitions seeking an extension of the limitation period for filing an appeal under Section 107 of the Central Goods and Services Tax (CGST) Act. The court held that statutory provisions explicitly prescribe the timeline for filing appeals and provide limited discretionary power for condoning delays, which cannot be exceeded.
Hon’ble Delhi High Court on the power to Condone under GST statute has held that 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.
