Special appeal procedure under GST invalidates limitation-based rejection and requires remand for fresh consideration.

A later notification issued under section 148 of the CGST Act introduced a special procedure for taxable persons who had not filed appeals within the period under section 107 or whose appeals had been rejected solely on limitation. In light of that change, the earlier appellate orders dismissing the appeals as time-barred could not be sustained. The High Court set aside the limitation-based rejection and remanded the matters to the Appellate Authority for fresh consideration in accordance with the notified procedure and law.

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Issues: Whether the rejection of the first appeals as time-barred required interference in view of the subsequent notification enabling a special procedure for filing appeals, and whether the matters should be remanded to the Appellate Authority for reconsideration.

Analysis: The writ petitions challenged the appellate orders that rejected the appeals solely on limitation. During pendency, a notification under section 148 of the Central Goods and Services Tax Act, 2017 was issued, creating a special procedure for taxable persons who could not file appeals within the period under section 107 of the Central Goods and Services Tax Act, 2017 or whose appeals were rejected only on limitation. The notification permitted filing of appeals within the prescribed extended period and contemplated application of the procedural rules governing such appeals. In light of that statutory development, the limitation-based rejection could not stand and the controversy had to be reconsidered by the appellate forum in accordance with law.

Conclusion: The impugned appellate orders were set aside and the matters were remanded to the Appellate Authority for fresh consideration in accordance with law.

Final Conclusion: The petitioners obtained relief against the limitation-based rejection, and the appeals were directed to be reconsidered on the prescribed procedure.

Ratio Decidendi: Where a later statutory notification creates a special procedure for filing appeals in cases rejected solely on limitation, the limitation-based rejection of such appeals cannot be sustained and remand for reconsideration in accordance with the notified procedure is warranted.

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