2024 (12) TMI 132

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....l Goods and Services Tax (hereinafter referred to as 'WBGST') Act, 2017 for not condoning the delay for filing an appeal under the said Act. 2. The facts of the case in a nutshell are that the petitioner, Mr. Pramod Kumar Jaiswal, is the sole proprietor of A K Enterprise, a business entity with its registered office at 7/9, Liluah, Seth Parsuram Bazaz Road, Howrah-711204, and is duly registered under relevant legal provisions, holding a GST registration (GSTIN: 19AINPJ5740PIZH). 3. A Show Cause Notice dated February 13, 2023 was issued under Section 73 (9) of the WBGST Act, 2017. Subsequently, on May 18, 2023, the Deputy Commissioner herein the respondent no.3 issued an order under Section 73 (9) of the WBGST Act, 2017, confirming a t....

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.... appeal was due to circumstances beyond the petitioner's control. However, the appellate authority refused to consider the circumstances and summarily dismissed the appeal as time-barred. 7. The petitioner maintains that his statutory right to appeal before the Appellate Tribunal has been effectively obstructed due to the tribunal's non-formation, thus infringing upon her constitutional rights under Articles 14, 19 (1) (g), 21, and 300A of the Indian Constitution. In light of these submissions, the petitioner submits that the impugned order dated February 27, 2024 be quashed and set aside, restoring the petitioner's rights under law. 8. Submissions of the Learned Counsel appearing for the respondent no.2 is that based on the G....

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....xcluded 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". 11. Thus, the respondent no.2 submits that the petitioner herein has not provided a reasonable explanation for remaining inactive for an extended period after the issuance and communication of the contested order. Furthermore, the Statute imposes a strict time limit for filing an appeal. 12. Upon a thorough examination of the documents presented before the Court and taking into account the arguments put forth by the parties, this Court allows the writ petition on the grounds that the del....

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....order of adjudication either by the Appellate Authority or by the Revisional Authority would have an effect on the defaulter/notice. Section 107 does not have a non-obstante clause rendering Section 29(2) of the Act of 1963 non-applicable. In absence of specific exclusion of the Section 5 of the Act 1963 it would be improper to read an implied exclusion thereof. Moreover, Section 107 it its entirely has not expressly stated that, Section 5 of the Act of 1963 stands excluded. 20. Therefore, in our view, since provisions of Section 5 of the Act of 1963 have not been expressly or impliedly excluded by Section 107 of the Act of 2017 by virtue of Section 29(2) of the Act of 1963, Section 5 of the Act of 1963 stands attracted. The prescr....