M/S Jiya Communication vs. The Union Of INDIA And Ors
Held
The Court held that the appeal filed by the petitioner was within the prescribed period of limitation. The Court reasoned that the statutory period for filing the appeal, calculated from the communication date of 17.04.2024, would have ended on 16.06.2024. However, 16.06.2024 and 17.06.2024 were holidays. Following the well-settled principle of law that when the last day for filing falls on a holiday, the period is extended to the next working day, the last day for filing the appeal was effectively 18.06.2024. Since the petitioner filed the appeal on 18.06.2024, it was considered to be filed within the prescribed time. The Court found that the Commissioner (Appeals) erred in not considering the intervening holidays and dismissing the appeal solely on the ground of no condonation application. The ratio decidendi is that the computation of limitation period must account for holidays falling on the last day, extending the deadline to the next working day. The Court set aside the order dated 11.09.2024 and directed the Commissioner (Appeals) to decide the appeal on merits. The records of the appeal were restored to the file of the Commissioner (Appeals).
Facts
The petitioner, M/s Jiya Communication, represented by its sole proprietor Sri Tapan Lahkar, approached the Gauhati High Court challenging an order dated 11.09.2024 passed by the Commissioner (Appeals). The Commissioner (Appeals) had dismissed the petitioner's appeal as being barred by time. The order-in-original was passed on 10.04.2024 and communicated to the petitioner on 17.04.2024. The Finance Act, 1994, under Sub-Section (3A) of Section 85, prescribes a period of two months for filing an appeal. The petitioner filed its appeal on 18.06.2024, contending that the statutory period expired on 16.06.2024, which was a Sunday and also Id-ul-Zuha (Bakrid), a holiday. The Commissioner (Appeals) did not consider these holidays and dismissed the appeal solely for lack of a condonation of delay application.
Key Issues
1. Whether the appeal filed by the petitioner was within the prescribed period of limitation under Sub-Section (3A) of Section 85 of the Finance Act, 1994, considering the intervening holidays? The petitioner argued that the statutory period for filing the appeal expired on 16.06.2024. However, 16.06.2024 and 17.06.2024 were holidays (Sunday and Id-ul-Zuha). Therefore, the petitioner contended that the appeal filed on 18.06.2024 was within the prescribed time, as the next working day should be considered. The petitioner relied on the principle that when the last day for filing falls on a holiday, the period extends to the next working day. The respondent revenue authorities argued that the appeal was time-barred as it was filed on 18.06.2024, beyond the two-month period from the communication of the order-in-original on 17.04.2024. They emphasized that no application for condonation of delay was filed, which led to the dismissal by the Commissioner (Appeals).
Sections Cited
Section 85(3A)
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Page No.# 1/3 GAHC010211432024
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5205/2024 M/S JIYA COMMUNICATION A PROPRIETORSHIP CONCERN HAVING ITS REGISTERED OFFICE AT BRINDABAN DHAM, RUPNAGAR, INDRAPUR, KAMRUP ASSAM 781032M ASSAM REP. BY ITS SOLE PROPRIETOR SRI TAPAN LAHKAR, 2: SRI TAPAN LAHKAR S/O LATE PRADIP CH. LAHKAR RESIDENT OF BRINDABAN LAHKAR RUPNAGAR INDRAPUR KAMRUP ASSAM 78103 VERSUS THE UNION OF INDIA AND ORS REPRESENTED BY BY THE SECRETARY OF GOVERMENT OF INDIA , MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO. 66-A, NORTH BLOCK NEW DELHI 110001 2:THE PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX. GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI 781001 3:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX CENTRAL EXCISE GUWAHATI DIVISION I GST BHAWAN KEDAR ROAD GUWAHATI 781001
Page No.# 2/3 4:THE COMMISSIONER (APPEALS) CGST CENTRAL EXCISE AND CUSTOMS 3RD FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI 78100 For the Petitioner(s) : Mr. R.S. Mishra, Advocate
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