2026 (5) TMI 1804

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....dent no.2 in Appeal No. D-128/26 ARN-AD090326080651Z Annexure No.1, as well as the impugned order of cancellation of registration dated 20.05.2025 passed by respondent no.3 Annexure No.2. (ii) issue a writ, order or direction in the nature of mandamus commanding the respondents to restore the G|ST registration of the petitioner, subject tot he petitioner depositing all pending taxes, interest, penalties, and late fees, and filing all pending returns within a period as stipulated by this Hon'ble Court. " 2. Heard Shri Manish Kumar Shukla learned counsel for the petitioner and Shri Sanjay Sarin, learned counsel appearing for respondents. 3. Counsel on behalf of the petitioner has fairly submitted that the appeal under Secti....

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....e is complete exclusion of Section 5 of the Limitation Act. Accordingly, one cannot apply Section 5 of the Limitation Act, 1963 to the aforesaid provision." 5. In Penuel Nexus Pvt. Ltd. -v- The Additional Commissioner Headquarters (Appeals) and Ors., reported in MANU/KE/3276/2023, the Kerala High Court held that the GST Act is a special statue and a self-contained code by itself and hence, Limitation Act will not apply. Relevant paragraph has been extracted below: "10. The Central Goods and Services Tax Act is a special statute and a self-contained code by itself. Section 107 has 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 ex....

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....nt case the appeal was filed beyond the period of four months, and therefore, the appellate authority could not have condoned the delay even if sufficient cause was made out. 8. The significance of limitations in taxing statues, such as the GST Act, cannot be overstated. These statutes govern the collection of taxes, which are vital for the functioning of a state or country. Limitation provisions ensure timely resolution of disputes and promote efficiency and fairness in tax administration. Tax laws are complex and often subject to interpretation, leading to disputes between taxpayers and tax authorities. Limitation provides a framework within which such disputes must be resolved, thereby preventing undue delays and ensuring that tax lia....