GST Appeal Time Limit Extended: Section 14 of Limitation Act Provides Relief for Procedural Delays

The SC examined a GST appeal's limitation period, finding merit in applying Section 14 of the Limitation Act. The court quashed the impugned order and directed the appellate authority to consider the petitioner's appeal within the extended time limit, allowing the appeal to be heard on merits if filed timely.

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Issues involved: Application filed u/s Article 226 of the Constitution challenging order passed in appeal u/s 107 of the Central Goods and Services Act, 2017 on the ground of limitation.

Summary:

Issue 1: Jurisdiction of Appeal
The appeal was initially filed in the wrong jurisdiction before being withdrawn and refiled in the correct jurisdiction. The petitioner challenged the registration cancellation order dated April 4, 2019, before the Additional Commissioner, Grade-II (Appeals) Saharanpur on June 14, 2019, and later refiled it before the respondent no.3/Additional Commissioner, CGST, (Appeals), Meerut, on August 29, 2019.

Issue 2: Limitation Act
The petitioner sought the benefit of Section 14 of the Limitation Act to argue that the appeal would not be time-barred u/s 107 of the Act. The counsel for the petitioner contended that if Section 14 is applied, the appeal would be within the prescribed time limit.

Judgment:
The Hon'ble Shekhar B. Saraf, J., after hearing arguments from both sides, found merit in the petitioner's submission regarding the application of Section 14 of the Limitation Act. The impugned order dated October 15, 2019, was quashed and set aside. The respondent no.3/Additional Commissioner, CGST, (Appeals), Meerut, was directed to grant the benefit of Section 14 of the Limitation Act to the petitioner. The court ordered that if the petitioner's appeal, after applying Section 14, is filed within time, it shall be heard on merits. Consequently, the writ petition was disposed of based on the above directions.

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