Yadav Scrap Traders Vs Additional Commissioner And Another (Allahabad High Court)
HC upheld dismissal of appeal under Section 107 of GST Act due to a delay of 73 day
In the case of Yadav Scrap Traders v. Additional Commissioner and Another, the Allahabad High Court dealt with a writ petition challenging the dismissal of an appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 (GST Act) on the grounds of limitation. The petitioner’s appeal was dismissed because it was filed 73 days beyond the prescribed time limit.
The crux of the petitioner’s argument was centered on the applicability of Section 5 of the Limitation Act, 1963, which allows for the condonation of delay if sufficient cause is shown. The petitioner relied on a judgment from the Calcutta High Court, contending that Section 5 should be applicable to Section 107 of the GST Act, as the latter does not expressly exclude its application.
However, the Allahabad High Court, referencing its own precedents and interpretations from other High Courts, including the Kerala High Court, held that the GST Act constitutes a special statute with its own self-contained code. It observed that Section 107 of the GST Act explicitly sets forth a limitation period for filing appeals, and it does not contain provisions allowing for the condonation of delay beyond the specified limits.
