Limitation Period in GST Appeals: Supreme Court's COVID Extension Applies to Rule 108(3) Filing Requirements

The HC set aside an order rejecting a WBGST appeal filed beyond the limitation period. The petitioner's appeal had been dismissed for late filing of the certified copy under Rule 108(3). However, the court recognized that the SC had excluded the period from 15.03.2020 to 02.10.2021 for computing limitation periods, which covered the relevant timeframe. The delay was condoned, and respondents were directed to reconsider the appeal on merits, ensuring the petitioner received the benefit of the limitation exclusion ordered by the SC.

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Issues:
Challenge to order under WBGST Act based on limitation period exclusion.

Analysis:
The judgment deals with an application challenging an order passed under Section 74 of the WBGST Act. The petitioner's appeal was dismissed due to the late filing of the certified copy of the impugned order, as per Rule 108(3) of the WBGST Rules 2017. However, a Special Bench of the Hon'ble Apex Court had excluded the period from 15.03.2020 till 02.10.2021 for computing periods of limitation. The petitioner argued that the relevant period fell within this exclusion and the rejection of the appeal based on limitation was erroneous.

The respondent contended that the period excluded by the Hon'ble Apex Court should have been considered in dealing with the appeal under the WBGST Act. The Hon'ble Judge, after hearing both parties, noted that the relevant period was indeed excluded for filing an appeal as per the order of the Hon'ble Apex Court. Consequently, the petitioner was entitled to benefit from this exclusion, and the impugned order was set aside. The delay in filing the certified copy was condoned, and the respondent was directed to reconsider the appeal on its merits under the WBGST Act.

In conclusion, the judgment sets aside the impugned order, condones the delay in filing the certified copy, and instructs the respondents to reevaluate the petitioner's appeal under the WBGST Act. The decision was made in the interest of justice, ensuring the petitioner receives a fair opportunity to present their case.

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