Exclusion of Time Spent in Pending High Court Proceedings for Computing GSTAT Appeal Limitation

[Dipika Shetye]

Under the GST regime, an assessee filed a writ petition before the High Court challenging an order of the Appellate Authority because the GSTAT had not yet been constituted. The matter is still pending before the High Court.

Now that GSTAT has been constituted, the assessee intends to withdraw the writ petition and file an appeal before the Tribunal. However, the statutory period prescribed under Section 112 of the CGST Act for filing an appeal before GSTAT has already expired.

Can the assessee seek exclusion of the period during which the writ petition remained pending before the High Court while computing the limitation period for filing the appeal before GSTAT?

If yes where from it is coming from the law that the period of High Court will be excluded.

AI Summary

Limitation exclusion for bona fide writ proceedings may support GSTAT appeals after the appellate forum becomes functional.
Time spent in bona fide writ proceedings may be sought to be excluded from GSTAT appeal limitation where the Tribunal was unavailable when the writ was filed. Section 14 of the Limitation Act may apply through Section 29(2), subject to due diligence, good faith, the procedural history, and the High Court's disposal order. Exclusion is not automatic. Section 112 sufficient-cause condonation may be pleaded alternatively. Prompt pursuit of the Tribunal remedy after it becomes functional, along with compliance with applicable pre-deposit and original appeal-period requirements, strengthens the limitation position.