Limitation under GST appeals is strictly statutory; Section 5 cannot extend the condonable period beyond the Act.

Section 5 of the Limitation Act, 1963 does not extend the appellate time limit under the Tripura State Goods and Services Tax Act, 2017 where the special law prescribes a three-month filing period and permits condonation only for a further one month under Section 107(4). The governing principle is that the Limitation Act applies to statutory proceedings only to the extent the special enactment does not exclude it, and Section 29(2) cannot override an express limitation scheme. Accordingly, delay beyond the statutory condonable period under the TSGST Act cannot be excused.

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Issues: Whether the appellate authority under the Tripura State Goods and Services Tax Act, 2017 could condone delay beyond the further period of one month prescribed under Section 107(4) by invoking Section 5 of the Limitation Act, 1963.

Analysis: The appeal had been filed beyond the prescribed period of three months and also beyond the additional condonable period of one month under Section 107(4) of the Tripura State Goods and Services Tax Act, 2017. The Court held that the Limitation Act, 1963 applies to appeals and applications before courts, and not to statutory authorities unless the special law expressly incorporates it. Relying on the settled principle that Section 29(2) operates only to the extent not excluded by the special enactment, the Court found that the scheme of the TSGST Act does not permit extension of limitation beyond the period expressly provided.

Conclusion: Section 5 of the Limitation Act, 1963 is inapplicable to the appellate proceedings under the Tripura State Goods and Services Tax Act, 2017, and delay beyond the statutory condonable period cannot be excused; the writ challenge to the dismissal of the appeal on limitation therefore fails.

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