2025 (7) TMI 324

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....appeal filed by the petitioner under Section 107 of the Central Goods and Services Tax Act, 2017 was dismissed on the ground that the same was not filed within the prescribed time limit as provided under Section 107(4) of the 2017 Act. 2. Mr. Bhattacharyya, learned advocate appearing for the petitioner submits that an application for condonation of delay under Section 5 of the Limitation Act was filed but the same was rejected on the ground that the appellate authority cannot extend the time limit for preferring the appeal. He further submits that the said appeal was also dismissed on the ground that the same was filed manually and there is no notification for accepting such manual appeal. Mr. Bhattacharyya places reliance upon a notific....

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....eneral law of Limitation as prescribed in the Act of 1963, special statutes prescribe period of limitation for specific scenarios and mandates completion of proceedings within the time period specified. Prescription of a period of limitation by a special statute may or may not exclude the applicability of the Act of 1963. In the context of the issue that has fallen for consideration herein the provision of the Act of 1963 particularly Section 29(2) thereof should be considered. 18. Section 29(2) of the Act of 1963, has provided for situations where special or local law prescribes a period of limitation different from the period prescribed by the Act of 1963. It has provided that the provisions of Section 3 shall apply as if such pe....

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....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." 4. Thus it is well settled that in the absence of specific exclusion of Section 5 of the Act of 1963 it would be improper to read an implied exclusion thereof. 5. By applying the ratio laid down by the Hon'ble Division Bench in S. K. Chakraborty and Sons (supra), this Court is of the considered view that the appellate authority was not justified in rejecting the appeal petition solely on the ground that the same was filed beyon....