2024 (2) TMI 590

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....2024<br>WRIT PETITION NO. 25648 OF 2023 (T-RES) - -<br>GST<br>HON&#39;BLE MR JUSTICE S.R. KRISHNA KUMAR For the Petitioner Sri. K.M. Shivayogiswamy., Advocate For the Respondents Sri. Shamanth Naik, HCGP ORDER In this petition petitioner is aggrieved by the impugned Endorsement in Annexure - J dated 19.08.2023 issued by the respondents whereby the appeal preferred by the petitioner und....

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....ne more appeal on 27.06.2023 before the fourth respondent and sought for extension of time under Section 14 of the Limitation Act. In addition thereto, the petitioner places reliance upon the notification issued by the Government of India by the Central Board of Indirect Taxes (CBIT) and Customs dated 02.11.2023 which extends the time for preferred appeals up to 31.01.2024. Under these circumst....

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.... contained in Section 107 of the KGST Act, 2017. While it is true that Section 29(2) of the Limitation 1963 excludes the applicability of Section 5 of the Limitation Act for the purpose of condonation of delay is concerned, Section 14 of the Limitation Act which excludes time spent before a wrong / incorrect forum for the purpose of concluding the prescribed period is applicable to an appeal prefe....