M/S Radhika Furniture Alias Radha Devi vs. The Commissioner SGST

Held

The Court held that the appellate authority has no jurisdiction to entertain an appeal beyond the period prescribed under Section 107(1) read with Section 107(4) of the GST Act. The reasoning was that the statutory provisions clearly define the time limits for filing an appeal, and any appeal filed beyond these limits, without any provision for condonation of delay being invoked or granted, cannot be entertained by the appellate authority. The Court found no illegality in the impugned order of the appellate authority, which had dismissed the petitioner's appeal on the ground of limitation. Consequently, the writ petition filed by the petitioner was dismissed. The ratio decidendi is that statutory time limits for filing appeals under the GST Act are mandatory, and appellate authorities lack the jurisdiction to entertain appeals filed beyond these limits.

Facts

The petitioner, M/s Radhika Furniture, is aggrieved by an order dated 25.03.2025 passed by the appellate authority dismissing their appeal. The appeal was filed under Section 107 of the GST Act challenging an order dated 24.08.2024 passed by the Assistant Commissioner, Haldwani Sector 3, under Section 73 of the GST Act. The appellate authority dismissed the appeal on the grounds that it was barred by limitation. The appeal was filed on 26.12.2024, which was beyond the period prescribed under Section 107(1) read with Section 107(4) of the Act. The petitioner has approached the High Court via a writ petition challenging the appellate authority's order.

Key Issues

1. Whether the appellate authority has the jurisdiction to entertain an appeal filed beyond the period prescribed under Section 107(1) read with Section 107(4) of the GST Act, 2017? Petitioner's Contention: The petitioner argued that the appeal was dismissed solely on the ground of limitation, implying a challenge to the appellate authority's strict adherence to the time bar without considering any potential condonation of delay or merits of the case. (Implicit from the fact that they are challenging the dismissal order). Respondents' Contention: The respondents (Commissioner SGST and others) contended that the appellate authority correctly dismissed the appeal as it was filed beyond the statutory limitation period stipulated in Section 107(1) and Section 107(4) of the GST Act, 2017, and therefore, the appellate authority lacked the jurisdiction to entertain it.