In a landmark judgment, the Supreme Court of India has ruled that the provisions of the Limitation Act, 1963, apply to appeals under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017.
The bench of Justice Pamidighantam Sri Narasimha and Justice Sandeep Mehta clarifies that taxpayers can seek condonation of delay when filing GST appeals, providing relief to those who face procedural hurdles.
The case arose after the High Court had held that Section 107 of the CGST Act does not exclude the application of Section 5 of the Limitation Act, 1963. The Joint Commissioner challenged this view, arguing that the GST framework prescribes strict timelines for appeals, and any extension would contradict the intent of the GST laws.
However, the Supreme Court stayed the High Court’s order and upheld the broader interpretation, stating that the Limitation Act applies unless expressly excluded by the GST legislation.
The Court emphasized that denying condonation would amount to injustice, especially in cases where the delay is due to genuine reasons.
This judgment ensures that appellate authorities consider appeals based on merit rather than technical limitations.
Case Details
Case Title: Joint Commissioner v. S.K. Chakraborty and Sons
Case No.: Special Leave Petition (Civil) Diary No(S). 20272/2024
Date: 30/08/2024
Counsel For Petitioner: Madhumita Bhattacharjee, Debarati Sadhu, Srija Choudhury, Anant, Sajal