MPPKVV Co Ltd Vs GST And Central Excise Commissioner (Supreme Court of India)
The period during which the matter is pending before the High Court (HC) can be excluded from the limitation period
Introduction: In the case of M/s. MPPKVV Co. Ltd. v. GST and Central Excise Commissioner, the Supreme Court addressed the exclusion of time during pending court proceedings from the limitation period for filing appeals. The court held that the appellant was entitled to exclude the period during which the matter was pending before the High Court, allowing the appeal to be filed within the extended limitation period.
The Hon’ble Supreme Court in the case of M/s. MPPKVV Co. Ltd. v. GST and Central Excise Commissioner [Special Leave Petition (Civil) No. 14223 of 2019 dated February 15, 2024], allowed the civil appeal and held that the Appellant could have no doubt filed an appeal before the Appellate Commissioner within the period of limitation prescribed under sub-section 3A of Section 85 of the Finance Act, 1994 (“the Finance Act”). Therefore, the period during which the matter was pending before the High Court, must be excluded since the High Court specifically granted liberty to the Appellant to file an appeal before the Appellate Commissioner.
Facts:
M/s. MPPKVV Co. Ltd. (“the Appellant”) had claimed a refund of INR 3,83,67,782/- for the period of January 20, 1978 to January 07, 1991. The Assistant Commissioner rejected the refund vide Order dated December 28, 2017 and the Appellant received a copy of the Order on January 08, 2018. Hence, aggrieved by the Order the Appellant filed a writ petition before the Hon’ble High Court. The said writ petition was withdrawn with the liberty to file an appeal before the concerned Appellate Authority vide Order dated March 12, 2018. Therefore, the Appellant preferred an appeal before the Commissioner (Appeals) which was later dismissed vide Order dated April 13, 2018 on the ground that the appeal was delayed by thirty days. Hence, aggrieved by the Order dated April 13, 2018 the Appellant filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (“the CESTAT”). The said appeal was dismissed vide Order dated January 29, 2019. Consequently, the appeal was preferred before the Hon’ble High Court of Madhya Pradesh which dismissed vide Order dated April 01, 2019 (“the Impugned Order”).
Hence, aggrieved by the Impugned Order, the present appeal was filed by the Appellant.
Issue:
Whether the period during which the matter is pending before the High Court can be excluded from the limitation period?
Held:
The Hon’ble Supreme Court in Special Leave Petition (Civil) No. 14223 of 2019 held as under:
