Maintainability of Appeals: High Court Upholds Strict Interpretation of Limitation Provisions in GST Act

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....ension of the prescribed period in certain circumstances. Arguments Presented The petitioner's counsel argued that although the appeal u/s 107 of the GST Act was filed beyond the prescribed time limit, Section 5 of the Limitation Act should be applicable. This argument was based on a Division Bench judgment of the Calcutta High Court in the case of S.K. Chakraborty & Sons Versus Union of India & Ors. - 2023 (12) TMI 290 - CALCUTTA HIGH COURT, which held that Section 5 of the Limitation Act could be invoked since Section 107 of the GST Act does not expressly or impliedly exclude its application. Discussions and Findings of the Court Exclusion of the Limitation Act in Special Statutes The court referred to its previous judgment in M/....

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....ensure timely resolution of disputes, promote efficiency and fairness in tax administration, and facilitate effective tax compliance. The court emphasized that Section 107 of the GST Act operates as a complete code, explicitly delineating limitation periods for filing appeals and implicitly excluding the application of general limitation provisions such as Section 5 of the Limitation Act. Analysis and Decision by the Court The court analyzed the conflicting interpretations concerning the exclusion of Section 5 of the Limitation Act in the context of Section 107 of the GST Act. It considered the rationale behind the exclusion of the Limitation Act in certain special statutes, particularly in the context of taxation, where strict procedural....