M/S Ankit Motors vs. State Of U.P. And 2 Others
Held
The Court held that the petitioner was entitled to the benefit of the Supreme Court's order regarding the extension of limitation. The Supreme Court's order provided for a 90-day period from 01.03.2022, and importantly, if the actual remaining balance of the limitation period was greater than 90 days, that longer period would apply. The Court found that the appellate authority's order dated 25.08.2022 failed to consider this second part of the Supreme Court's direction. Consequently, the appellate authority's order was set aside, and the delay in filing the appeal was condoned in view of the Supreme Court's directions. The matter was remanded to the appellate authority for a decision on the appeal on its merits.
Facts
The petitioner, M/s Ankit Motors, challenged an order dated 25.08.2022 passed by the appellate authority, which dismissed their appeal as barred by limitation. The original order against the petitioner was passed on 27.10.2021. The petitioner filed their appeal on 30.06.2022. The petitioner contended that they were entitled to the benefit of limitation extension as per the Supreme Court's order in Misc. Application No. 21 of 2022 in Suo Motu Writ Petition No. 03 of 2020, which provided for an extended limitation period for cases where the original limitation expired between 15.03.2020 and 28.02.2022. The appellate authority's order failed to consider the second part of the Supreme Court's direction regarding the longer remaining limitation period.
Key Issues
1. Whether the petitioner is entitled to the benefit of the Supreme Court's order extending the limitation period for filing appeals, specifically concerning the period between 15.03.2020 and 28.02.2022, as provided under Section 107 of the GST Act? Petitioner's Argument: The petitioner argued that the Supreme Court's order granted a 90-day period from 01.03.2022, and if the actual remaining limitation period was longer than 90 days, that longer period would apply. They contended that the appellate authority failed to consider this second part of the Supreme Court's direction, thus wrongly dismissing their appeal as time-barred. Respondent's Argument: The respondent (State of U.P. and 2 Others) did not present any arguments as recorded in the judgment.
Sections Cited
Section 107, Section 107(4)
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:198469
Court No. - 5 Case :- WRIT TAX No. - 1343 of 2022 Petitioner :- M/S Ankit Motors Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Rishi Raj Kapoor Counsel for Respondent :- C.S.C. Hon'ble Piyush Agrawal,J. Heard counsel for the petitioner. Present petition has been filed challenging the order dated 25.08.2022, whereby the appeal preferred by the petitioner challenging the order dated 27.10.2021 was dismissed being barred by limitation as prescribed under Section 107 of the GST Act. Facts in brief are that an order was passed against the petitioner on 27.10.2021 and the petitioner filed an appeal against the said order on 30.06.2022. The submission of the counsel for the petitioner is that the petitioner is entitled to benefit of extension of limitation in terms of the order of the Hon'ble Supreme Court passed in Misc. Application No. 21 of 2022 in Suo Motu Writ Petition No. 03 of 2020, wherein the Hon'ble Supreme Court granted benefit as under:- "In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022. Notwithstanding the actual balance period of limitation remaining, all pe
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