Case Law Details
Arvind Gupta Vs Assistant Commissioner of Revenue State Taxes (Calcutta High Court)
In a recent case, Arvind Gupta vs. Assistant Commissioner of Revenue State Taxes, the Calcutta High Court has rendered a significant decision regarding the condonation of delays in GST appeals. The petitioner challenged the order of the Senior Joint Commissioner of Revenue, which rejected the appeal citing a delay beyond the stipulated four months. The High Court, however, held that the GST Appellate Authority possesses the jurisdiction to condone delays beyond the prescribed period if sufficient cause is established.
Background of the Case: The appellant, Arvind Gupta, contested the rejection of his appeal by the Senior Joint Commissioner of Revenue, who cited a delay in filing the appeal beyond the statutory four-month limit. The appellant, suffering from carcinoma maxilla, presented medical reasons for the delay, including visits to Apollo Hospital, Delhi, during July 2023.
Judicial Precedent: The appellant relied on a precedent, specifically the judgment dated December 01, 2023, in the case of S.K. Chakraborty & Sons v. Union of India & Ors., heard by a Division Bench. The Division Bench had ruled that Section 107 of the CGST Act, 2017 does not expressly exclude the applicability of the Limitation Act, 1963. Consequently, Section 5 of the Limitation Act can be invoked, allowing the Appellate Authority to condone delays in filing appeals.
High Court’s Analysis: The High Court, in alignment with the Division Bench’s precedent, emphasized that the Appellate Authority has the discretion to extend the period for filing an appeal beyond the specified limitation in Section 107 of the CGST Act. The Court rejected the contention that the Act impliedly excludes the applicability of the Limitation Act.
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