2024 (8) TMI 384

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....ed by the Joint Commissioner of the Central Goods and Service Tax and Central Excise at Jodhpur whereby the order in appeal No. 430 (RSG) CGST/JDR/2024 was dismissed as barred by limitation. 2. The Joint Commissioner of the CGST referred to the provisions under Section 107 and the Circular No. 148/04/2021-GST dated 18th May 2021 and formed an opinion that beyond the period of three months with the extended period of further one month if the appeal under Section 107 of the CGST Act, 2017 is not filed, the same cannot be entertained by the appellate authority. The Joint Commissioner of the CGST also referred to a decision in "Plenuel Nexus Private Ltd. Vs. Additional Commissioner Headquarter" wherein the Kerala High Court rendered the foll....

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....l. Therefore, there is complete exclusion of Section 5 of the Limitation Act. The Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days' period".  Relying on the above interpretation, it was held as under:- "10. The Central Goods and Services Tax Act is a special statute and a self-contained code by itself. Section 107 is an inbuilt mechanism and has impliedly excluded the application of the Limitation Act. It is trite, that the Limitation Act will apply only if it is extended to the special statute. It is also rudimentary that the provisions of a fiscal statute have to be strictly construed and interpreted." 3. The ....

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....ods in the form of Central Sales Tax as also to levy tax by the State Governments on retail sales in the form of Value added Tax, entry of goods in the form of Entry Tax, Luxury Tax etc. The provisions under the CGST Act besides seeking levy and calculation of taxes are also intended to facilitate commercial and business activities. The legislative intentment in this regard is manifest in the provisions under Section 30 of the CGST Act. In the backdrop of such legislative intentment, the provisions under Section 107 of the CGST Act cannot be frustrated on mere technicalities. A right to appeal as provided under the statute must be decided on merits irrespective of some laches or delay on the part of the Assessee. This is by now too well-set....