2026 (4) TMI 1643

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....le forthwith. Ms. Tanushree Shrimal, learned Assistant Government Pleader waives service of notice of rule on behalf of the respondents. With the consent of the parties, the matter is taken up for hearing today itself. 3. The petitioner has preferred the present writ petition under Article 226 of the Constitution of India, praying for directions for quashing and setting aside the Order-in-Appeal dated 19.04.2024 passed under the provisions of Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as 'the Act' for short). 4. The brief facts leading to the filing of the present writ petition is that the petitioner is a proprietary concern engaged in trading of chemical products and, inter alia, registered wi....

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....llation of GST registration was passed on 01.01.2022 and the appeal was filed by the petitioner on 06.06.2022. Respondent No. 2, after considering the above dates, held that the appeal has been delayed by 67 days after considering the period of 4 months (3 months as provided under per section 107 (1) of the CGST Act and 1 month as per Section 107(4) of the CGST Act) and, therefore, cannot be entertained. 5.2 It is further submitted that the respondent No. 2 failed to appreciate that the time period of 01.01.2022 to 28.02.2022 is required to be excluded as directed by the Hon'ble Supreme Court vide Order dated 10.01.2022 in SUO MOTU Writ Petition (C) No. 3 of 2020 before computing the period of delays. 5.3 It is submitted that in M....

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.....5 It is further submitted that in the present case, the period of limitation starts from 01.03.2022 and not from 01.01.2022 (as held by respondent no.2). Therefore, due date of furnishing the appeal of 4 months will be started from 01.03.2022 and time limit for filing of appeal of three months and one month expires on 01.07.2022 (3 months as provided under per section 107 (1) of the CGST Act and 1 month as per Section 107(4) of the CGST Act) and the appeal was filed on 06.06.2022 and therefore, the appeal was filed within the time limit of condonable delay which is within the power of the respondent no.2. 6. Per contra, Ms. Tanushree Shrimal learned Assistant Government Pleader has vehemently contended that the Order-in-Original for can....

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....een categorically directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation, as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings. 8. Therefore, in the present case, the period of limitation started from 01.03.2022. If we consider the period from 01.03.2022, the period of 120 days would get over on 30.06.2022. Therefore, the appeal preferred by the writ petitioner is between the extended period of one month i.e. from period of 90 days to 120 days. Therefore, as per provision of Section 107(4) of the Act it was within the discretion of the authority to condone the delay if he was satisfied with the grounds, as given by the writ pe....