Limitation exclusion for GST appeal filings entitled the taxpayer to condonation of delay in submitting the certified copy.

Under the West Bengal GST regime, the filing delay for a certified copy used in support of an appeal was required to be assessed by excluding the limitation period ordered by the Supreme Court. Because the certified copy was filed during the period covered by that exclusion, the appellant was entitled to the benefit of the extended limitation computation. The rejection of the appeal solely on the ground of delay under Rule 108(3) of the West Bengal GST Rules, 2017 could not be sustained, and the delay in filing the certified copy had to be condoned.

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Issues: Whether the delay in filing the certified copy for the appeal under the West Bengal Goods and Services Tax Act, 2017 was liable to be condoned in view of the exclusion of the relevant period of limitation ordered by the Supreme Court.

Analysis: The appeal had been rejected only on the ground that the certified copy was filed beyond time under Rule 108(3) of the West Bengal Goods and Services Tax Rules, 2017. The relevant period fell within the period excluded by the Supreme Court for computing limitation, and therefore the petitioner was entitled to the benefit of such exclusion while reckoning the time for filing the appeal.

Conclusion: The delay in filing the certified copy had to be condoned and the impugned order rejecting the appeal on limitation could not be sustained.

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