GST Appellate Authority can Condone Delay beyond Prescribed Limitation Period

Mukul Islam Vs The Assistant Commissioner of Revenue (Calcutta High Court)

The case of Mukul Islam Vs The Assistant Commissioner of Revenue, heard at the Calcutta High Court, involved a challenge to the refusal of the appellate authority to condone a delay in maintaining an appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017. The petitioner had filed an appeal beyond the prescribed limitation period, accompanied by an application under Section 5 of the Limitation Act, 1963. The appellate authority rejected the application, leading to the disposal of the appeal.

The petitioner argued that the appellate authority had jurisdiction to entertain the appeal beyond the prescribed period and had made sufficient grounds for condonation of delay. They cited a judgment by the Calcutta High Court in the case of S.K. Chakraborty & Sons v. Union of India, which interpreted the provisions of the GST Act and held that Section 5 of the Limitation Act, 1963, was applicable.

On the other hand, the State respondents contended that there was no power available to the appellate authority to condone the delay beyond one month from the prescribed period of 90 days, as provided in Section 107(4) of the GST Act. They argued that the Act was a self-contained code, implicitly excluding the applicability of Section 5 of the Limitation Act, 1963.