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Section 5 of Limitation Act not applies to Section 107 of CGST Act: Allahabad HC
Case Law Details
- Case Name
- Garg Enterprises Vs State of U.P. And 2 Others (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Garg Enterprises Vs State of U.P. And 2 Others (Allahabad High Court)
In a recent judgment, the Allahabad High Court addressed the applicability of Section 5 of the Limitation Act to Section 107 of the Central Goods and Services Tax (CGST) Act, 2017. The case, Garg Enterprises vs. State of U.P. and 2 Others, saw the petitioner challenging an order passed by the Appellate Authority under Section 107 of the CGST Act, citing the appeal’s dismissal as time-barred. This article explores the court’s findings and the implications of its decision.
Background: The petition...
Author Info
The judgement isn’t a good judgement at all. The petitioner should have requested to allow provisions of s 5 of limitation Act on the ground that GST act hasn’t passed the tests under the law as there could be instances where a petitioner / appellant had sufficient reasons for not filing an appeal within time. You will find thousands of examples under s 5 of limitation act. Just an example if an appellant falls seriously ill or has an accident and remains confined to bed. How is it possible for him to do this impossible act of filing appeal within time .since GST law has not kept various scenarios in view, thus courts in this country have to come to the rescue of aggrieved. I have read hundreds of judgements on limitation act.