N.N Steel Trading Co. Vs Joint Commissioner (Appeals) (Kerala High Court)
Kerala High Court addressed a petition by N.N Steel Trading Co., challenging the rejection of its GST appeal by the First Appellate Authority. The appeal was dismissed on the grounds of being time-barred under Section 107 of the CGST/SGST Acts, 2017. The petitioner argued that the appeal, filed on November 6, 2023, was within the condonable period when calculated using British calendar months, rather than a fixed 30-day period per month, as interpreted by the Appellate Authority. The petitioner relied on the Supreme Court’s ruling in Himachal Techno Engineers, which clarified that ‘month’ in legal statutes should be calculated per the British calendar rather than a fixed 90-day period.
The court found merit in the petitioner’s argument, emphasizing that the legislative intent distinguishes between “months” and “days” in limitation statutes. It reaffirmed that an appeal period stated in “months” must align with the corresponding date in the relevant calendar month. Consequently, the court quashed the rejection order and restored the appeal for fresh adjudication, directing the Appellate Authority to consider the observations in its ruling.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
The petitioner has approached this Court being aggrieved by the fact that an appeal filed by the petitioner against Ext.P1 order has been rejected by Ext.P3 order of the First Appellate Authority on the ground that it was barred by limitation under the provisions of Section 107 of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts).
