1.
Answer is NO.
Section 9 of General Clauses Act is applicable to CGST Act as per the decision of AAAR, Karnataka reported as 2020 (35) G.S.T.L. 519 (App. A.A.R. - GST - Kar.) = 2020 (3) TMI 982 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA in respect of DEPUTY CONSERVATOR OF FORESTS, BANGALORE but not for the purpose of refund claim.
First day(date) can be excluded for computation of time limit where communication is received from the department. Here is not the question of receipt of any communication rather the period of two years is fixed.
However, for knowledge sake, go through para no.12 of above decision of AAAR, Karnataka.
"12. It can be seen that Section 9 of the General Clauses Act applies to any of the Central Act or Regulations made after commencement of the said Act. Hence, applying the principle of Section 9 of the General Clauses Act to the CGST Act, the day on which the advance ruling order is communicated/served on the appellant (which is 4-10-2019 in this case) is to be excluded for the purpose of computing the limitation period. Accordingly, the period of thirty days to file the appeal in terms of Section 100(2) of the CGST Act commences from 5-10-2019 and ends on 3-11-2019. Proviso to Section 100(2) of the CGST Act empowers the Appellate Authority to allow the appeal to be presented within a further period not exceeding thirty days provided sufficient cause is shown. In this case, the grace period which was available to the appellant for filing the appeal commenced on 4-11-2019 and ended on 3-12-2019. The appeal in this case, has been filed on 4-12-2019 which is one day after the expiry of the grace period and beyond the condonable powers of the Appellate Authority."