Maintainability of appeals under GST after COVID period exclusion; challenge held time-barred and petition dismissed.

Maintainability of an appellate challenge under GST was considered in light of the Supreme Court's exclusion of the COVID-19 period and grant of a 90-day limitation window from 01.03.2022; the appellate authority's longer delay calculation did not alter that exclusion and, even after excluding 15.03.202028.02.2022, the statutory limitation window expired by end May 2022, rendering the challenge time-barred and warranting dismissal. Reliance on a precedent that extended limitation where certified copies were delayed due to counsel or client COVID infection was distinguished because the present filing occurred after normalization of the pandemic period.

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Issues Involved:
1. Legality of the dismissal of the appeal by the Appellate Authority on the ground of limitation.
2. Applicability of the Supreme Court's order on the extension of the limitation period due to the Covid-19 pandemic.
3. Jurisdiction of the Appellate Authority to condone the delay beyond the permissible period provided under the Goods and Services Tax Act, 2017.

Summary:

1. Legality of the dismissal of the appeal by the Appellate Authority on the ground of limitation:
The petitioner challenged the dismissal of their appeal by the Appellate Authority, which was rejected on the ground of limitation. The Appellate Authority observed that the appeal was barred by 536 days, which the petitioner argued was incorrect based on the Supreme Court's decision extending the limitation period due to the Covid-19 pandemic.

2. Applicability of the Supreme Court's order on the extension of the limitation period due to the Covid-19 pandemic:
The petitioner contended that the Supreme Court's order dated 10.01.2022 in Re: Cognizance for Extension of Limitation, which excluded the period from 15.03.2020 till 28.02.2022 for the purpose of limitation, was not considered by the Appellate Authority. The Supreme Court had directed that the limitation period would start from 01.03.2022, thus the observation that the appeal was barred by 536 days was argued to be incorrect. However, the court noted that even if the period was excluded, the appeal filed on 07.10.2022 was beyond the extended limitation period, which ended on 31.05.2022.

3. Jurisdiction of the Appellate Authority to condone the delay beyond the permissible period provided under the Goods and Services Tax Act, 2017:
The respondent argued that under Section 107 of the GST Act, the limitation for filing an appeal is three months, extendable by one month, and the Appellate Authority has no jurisdiction to condone delays beyond this period. The court referred to the Division Bench decision in Nandan Steels And Power Limited Vs. State of Chhattisgarh & Ors., which upheld that the GST Act is a special law and a complete code in itself, excluding the applicability of the Limitation Act. The court concluded that the legislative intent was not to apply the Limitation Act to proceedings under the GST Act.

Conclusion:
The court found no merit in the petition, noting that the appeal was filed beyond the permissible period even after considering the Supreme Court's extension of the limitation period due to the Covid-19 pandemic. The petition was accordingly dismissed.

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