https://www.taxtmi.com/caselaws?id=461120 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. en-us Tue, 20 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461120 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. Case-Laws GST Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461120