Limitation exclusion during the pandemic saved GST appeals from being treated as time-barred.

Appeals under the Tripura State Goods and Services Tax Act were filed within a limitation period affected by the Supreme Court's suo motu exclusion of time from 15.03.2020 to 14.03.2021. As the assessment order and the appeal filings fell within that excluded period, no delay could be counted against the petitioners. The High Court held that dismissal of the appeals as time-barred was unsustainable, set aside the rejection, and directed consideration of the appeals on merits.

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Issues: Whether the dismissal of the appeals as time-barred was sustainable in view of the Supreme Court's exclusion of the period from 15.03.2020 to 14.03.2021 for computing limitation.

Analysis: Section 107 of the Tripura State Goods and Service Tax Act, 2017 permits an appeal to be filed within three months from communication of the order, with a further condonable period of one month. The appellate authority had rejected the appeals on delay. The judgment applied the Supreme Court's suo motu orders excluding the period from 15.03.2020 to 14.03.2021 from computation of limitation in all proceedings. Since both the assessment order and the filing of the appeals fell within that excluded period, there was no delay to be counted against the petitioners.

Conclusion: The dismissal of the appeals as time-barred was unsustainable and was set aside, and the appeals were directed to be considered on merits.

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