Sujeet Jaiswal vs. Union Of INDIA

Held

The Court held that the Appellate Authority under the GST Act, 2017, has a specific period of limitation for filing appeals, which is three months, and a further period of 30 days for condoning the delay. The Court found that the provisions of Section 5 of the Limitation Act, 1963, would not govern the field due to the specific period of limitation and condonation period provided in the GST Act. The original order was dated October 15, 2018, making the appeal due by January 15, 2019. The maximum period for condoning delay was 30 days thereafter, meaning the appeal should have been filed by February 15, 2019. Since the appeal was filed on May 21, 2019, it was beyond the permissible period. The Court relied on Supreme Court judgments in M/s N.V. International vs. State of Assam and others and Assistant Commissioner (CT) LTU, Kakinada & Ors. -Versus- Glaxo Smith Kline Consumer Health Care Limited, which held that an authority does not have the power to condone delay beyond the period prescribed by statute, as doing so would defeat the statutory purpose. Consequently, the writ petition was dismissed.

Facts

The petitioner, Sujeet Jaiswal, filed a writ petition challenging an order dated January 9, 2020, passed by the Joint Commissioner (Appeals), State Tax, Bilaspur. This order dismissed the petitioner's appeal, filed under Section 107 of the GST Act, 2017, on the grounds of being barred by limitation. The original order imposing a penalty under Section 129(1)(b) of the GST Act, 2017, was passed by the respondents on October 15, 2018. The petitioner filed his appeal on May 21, 2019, which was subsequently rejected by the appellate authority due to the delay.

Key Issues

1. Whether the Appellate Authority under the GST Act, 2017, has the power to condone delay in filing an appeal beyond the period prescribed in the statute, specifically beyond the initial three months and a further period of 30 days? The petitioner contended that the appellate authority should have the power to condone delay, possibly by invoking the provisions of Section 5 of the Limitation Act, 1963, especially in light of the circumstances. The respondents argued that the GST Act, 2017, specifically prescribes the period of limitation for filing appeals and the maximum period for condoning delay, and that the appellate authority's power is limited to these statutory provisions. They relied on Supreme Court judgments to support their contention that statutory limitations on condonation of delay must be adhered to.