2024 (5) TMI 1041

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.... and Services Tax Act, 2017 (hereinafter referred to as the UPGST Act'). (b) The aforesaid registration of the petitioner was cancelled by the Respondent No. 2 vide impugned order dated April 19, 2022. (c) Thereafter, the Petitioner had filed an application for revocation of the cancellation of registration before the Respondent No. 3 which was rejected vide impugned order dated July 12, 2022. (d) Aggrieved by the impugned order dated July 12, 2022 the Petitioner had filed an appeal under Section 107 of the UPGST Act. The first appellate authority vide order dated November 24, 2022 dismissed the said appeal as time barred. Relevant portions of the impugned order dated November 24, 2022 are extracted herein below: 3. I have heard the learned counsel appearing for the parties and perused the material on record. 4. In the instant writ petition, the primary issue that lies for the consideration of this Court is that "Whether the appeal filed by the Petitioner under Section 107 of the UPGST Act was within the statutory time limit?" 5. I have reproduced the relevant sub sections of Section 107 of the UPGST Act herein for ease of reference: 107....

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....ensures that the appellant has a full three months to prepare and file the appeal. For example, if an order is communicated to a taxpayer on January 1, the period of three months will start from January 2. 9. It is also crucial to understand the meaning of the individual terms "within" and "month" as used in legal parlance and specifically within the framework of the UPGST Act. 10. The term "within" in legal terminology typically denotes the inclusion of the entire period specified, up until the last possible moment of the specified time frame. When a statue prescribes an action to be taken "within" a certain period, it generally means that the action can be performed any time from the beginning of the period until the end of the last day of the period. For instance, if a law states that an appeal must be filed "within three months", it implies that the appeal can be filed at any point during the three-month period, right up until the end of the last day of the three-month period. This interpretation ensures that the party obligated to take action has the full benefit of the entire period specified by the statute. In the context of Section 107 of the UPGST Act, "within three ....

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....t out here that the extended period would start running from the next day after the expiry of the originally prescribed limitation period. 14. In this regard, reference can be made to the judgment of the Hon'ble Supreme Court in State of Himachal Pradesh and Another v. Himachal Techno Engineers and Another. reported in (2010) 12 SCC 210. The Hon'ble Supreme Court in the aforesaid case explained the calculation of the period of a "month" as follows: "17. In Dodds v. Walker [(1981) 1 WLR 1027 : (1981) 2 All ER 609 (HL)] the House of Lords held that in calculating the period of a month or a specified number of months that had elapsed after the occurrence of a specified event, such as the giving of a notice, the general rule is that the period ends on the corresponding date in the appropriate subsequent month irrespective of whether some months are longer than others. To the same effect is the decision of this Court in Bibi Salma Khatoon v. State of Bihar [(2001) 7 SCC 197] 18. Therefore when the period prescribed is three months (as contrasted from 90 days) from a specified date, the said period would expire in the third month on the date corresponding to the date....

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....ted that the appeal filed under Section 107 of the UPGST Act by the Petitioner was rejected on the ground that the same had been filed one day after the expiry of limitation and by treating 4 months as 120 days. She humbly submits that the authorities below had erred in not reading the provision correctly, and in reality, the appeal of the petitioner had been filed within time on November 10, 2022. 18. It is evident that that the petitioner received the order in original on July 12, 2022 and filed the appeal on November 10, 2022. In light of the same, three months period would have begun on July 13, 2022 and expired on October 12, 2022 and the extended period would have expired on November 12, 2022. In light of the same, it appears that the calculation done by the authorities below is incorrect which warrants the exercise of writ jurisdiction. 19. In the realm of administrative law, the writ jurisdiction of superior courts serves as a powerful tool for ensuring justice, fairness, and adherence to the rule of law. One of the key grounds for invoking writ jurisdiction is the presence of factual errors or errors apparent on the face of the record. This allows aggrieved parties t....

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....ment. Embracing compliance culture entails adhering to tax laws, regulations, and deadlines in a proactive and transparent manner. Within this framework, the role of limitation provisions cannot be understated. These provisions set clear boundaries and timelines for taxpayers and tax authorities, ensuring accountability, fairness, and efficiency in the tax system. 24. A robust compliance culture stimulates economic development by fostering an environment of trust, certainty, and predictability. When taxpayers comply with tax laws and regulations, it enhances investor confidence, attracts foreign investments, and promotes entrepreneurship and innovation. Compliance also ensures a level playing field for businesses, and prevents unfair advantages to non-complying entities and encourages healthy competition. Limitation provisions serve as guardrails within the tax framework, preventing arbitrary or prolonged disputes that could disrupt economic activities. By imposing time limits on legal actions, limitation provisions facilitate the timely resolution of tax matters, reducing uncertainty and promoting business continuity. Strict adherence to limitation periods ensures that tax disp....

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....्षमा सहित ) से लगभग 01 दिन बाद दाखिल की गयी है। इस प्रकार अधिनियम के अंतर्गत निर्धारित समय के बाद अपील दायर की गयी है। उक्त कमी के बिन्दु पर अपीलकर्ता ने बताया कि कोयला व्यापारी संघ को जी०एस०टी० में परेशानी का सामना करना पड रहा है, जà....

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....¤Ÿ से सम्बन्धित था, में स्पष्ट निर्णय दिया गया है कि उक्त एक्ट के Express provisias को देखते हुए विलम्ब क्षमा नहीं किया जा सकता है। उक्त एक्ट के प्राविधानों के अनुरूप सी०जी०एस०टी० / उ०प्र०जी०एस०टी० एक्ट की धारा 107 (1) के अनुसार अपील आदेश प्राप्ति à¤....