Statutory limitation under GST barred delayed appeals after COVID exclusion; Limitation Act could not revive time-barred filings.

Under the Tripura GST law, an appeal had to be filed within the statutory limitation period in section 107(4), read with the Supreme Court's COVID-19 exclusion of time from 15.03.2020 to 28.02.2022. Even after applying that exclusion, the appeal against the June 2020 adjudication order was required to be filed by 28.05.2022, but it was filed only in March 2023. The High Court held that the appeals were therefore time-barred, and that once the special statute's outer limit had expired, the Limitation Act, 1963 could not be invoked to extend time. The dismissal of the appeals for delay was upheld.

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Issues: Whether the appellate authority was justified in rejecting the appeals as time-barred under section 107(4) of the Tripura State Goods and Services Tax Act, 2017 despite the exclusion of limitation ordered during the COVID-19 period.

Analysis: The appeals were filed on 24.03.2023 against adjudication orders dated 03.06.2020. The period of limitation was governed by section 107(4) of the Tripura State Goods and Services Tax Act, 2017, which prescribes the time within which an appeal must be filed. The Court noted that the limitation period had already received the benefit of the Supreme Court's suo motu orders excluding the period from 15.03.2020 to 28.02.2022 and granting further benefit where applicable. Even after giving effect to that exclusion, an appeal arising from the adjudication order ought to have been filed by 28.05.2022. The appeals filed in March 2023 were therefore beyond the permissible period by a substantial margin. Since the limitation provision operates under a special statute, recourse to the Limitation Act, 1963 beyond the statutory period was held to be impermissible.

Conclusion: The appellate authority was right in rejecting the appeals as barred by limitation, and the challenge failed.

Final Conclusion: The writ petitions were found to be meritless and the impugned dismissal of the appeals for delay was left undisturbed.

Ratio Decidendi: Where a special taxing statute prescribes a limitation period for appeal, the appeal must be filed within that statutory period as extended by any applicable exclusion order, and delay beyond the outer limit cannot be condoned by invoking the Limitation Act, 1963.

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