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Issues: Whether the rejection of the GST appeal as time-barred was unsustainable in view of the appellant's bona fide pursuit of remedy before a wrong forum and the applicability of Section 14 of the Limitation Act, 1963 to proceedings under the CGST Act, 2017.
Analysis: The appeal was rejected by the appellate authority on limitation under Section 107 of the Central Goods and Services Tax Act, 2017. The facts found by the Court showed that the petitioner had earlier approached the wrong appellate forum and continued to pursue the remedy without abandon, and the revenue did not traverse the material pleadings regarding those steps. The Court followed its earlier decision holding that, although Section 107(4) of the CGST Act, 2017 excludes the general power of condonation beyond the statutory period, it does not exclude the beneficial principle embodied in Section 14 of the Limitation Act, 1963 where a litigant has prosecuted a remedy with due diligence and in good faith before a forum lacking jurisdiction.
Conclusion: The petitioner was entitled to the benefit of Section 14 of the Limitation Act, 1963, and the order rejecting the appeal as time-barred could not be sustained.
Final Conclusion: The limitation-based rejection was set aside and the appeal was remitted to the first appellate authority for a fresh decision in accordance with the Court's findings, resulting in relief to the petitioner.
Ratio Decidendi: The beneficial principle of Section 14 of the Limitation Act, 1963 is not excluded in GST appellate proceedings merely because Section 107 of the CGST Act, 2017 provides a self-contained scheme of limitation and limited condonation, and it applies where the party has bona fide and diligently prosecuted a remedy before a wrong forum.
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