M/S Parth Enterprises Through Priprietor Shri Dhannadra Yaduwanshi vs. Joint Commissioner (Appeals) Office Of Commissioner (Appeals)

Held

The Court held that Section 107 of the GST Act is a complete code in itself. Specifically, Section 107(4) of the GST Act provides for the condonation of delay only up to 30 days. Consequently, the provisions of Section 5 of the Limitation Act, which allows for condonation of delay on sufficient cause, would not apply to appeals filed under Section 107 of the GST Act when the delay exceeds the period stipulated therein. The Court found that the petitioner's counsel could not point to any provision, order, or judgment empowering the Appellate Authority to condone a delay of more than one month. As the Appellate Authority lacked the jurisdiction to condone a delay exceeding one month, it committed no illegality by dismissing the appeal as time-barred. The petition was dismissed.

Facts

The petitioner, M/s Parth Enterprises, filed a writ petition challenging an order dated 15.10.2024 passed by the Joint Commissioner (Appeals) and an earlier order dated 06.02.2023 passed by the Superintendent, CGST & Central Excise. The appeal before the Joint Commissioner (Appeals) was dismissed due to delay. The petitioner's appeal was filed on 12.09.2023, more than seven months after the Superintendent's order dated 06.02.2023. The petitioner argued that the Appellate Authority should have condoned the delay. The respondents, represented by the Joint Commissioner (Appeals) and others, contended that the dismissal was justified.

Key Issues

1. Whether Section 107(4) of the GST Act, which permits condonation of delay of up to 30 days, is a complete code in itself, precluding the application of Section 5 of the Limitation Act for condoning delays exceeding 30 days in appeals filed under Section 107 of the GST Act? Petitioner's Contention: The petitioner argued that the Appellate Authority had the power to condone the delay, implying that provisions beyond Section 107(4) of the GST Act, such as the Limitation Act, could be invoked. Revenue's Contention: The revenue contended that Section 107(4) of the GST Act is a self-contained provision that limits the Appellate Authority's power to condone delay to a maximum of 30 days. Therefore, the Appellate Authority correctly dismissed the appeal as it was barred by more than three months, and the Limitation Act would not apply.