Benefit Of Limitation Act Extended In Case Of Delay In Filing Of Appeal 

Facts of the Case: The Petitioner filed the writ application before the Hon’ble High Court being aggrieved of the appellate order dated October 15, 2019 passed under Section 107 of the CGST Act, 2017, wherein the authority dismissed the appeal on the ground that the same is barred by limitation.

The facts of the case are that the petitioner filed the Appeal before the Additional Commissioner, Grade-II (Appeals) Saharanpur on June 14, 2019 challenging the registration cancellation order dated April 4, 2019.  However, the said appeal was filed in the wrong jurisdiction, and the petitioner accordingly, withdrew the same and filed a fresh appeal before correct jurisdiction i.e., the respondent no.3/Additional Commissioner, CGST, (Appeals), Meerut, on August 29, 2019.

It was submitted on the behalf of the petitioner that if the benefit of Section 14 of the Limitation Act is given to the petitioner, then the said appeal would not be time barred under Section 107 of the Act.

Held: –

• The Hon’ble Court after considering the facts of the case and the submissions made, found merit in the submissions advanced on the behalf of the petitioner, and therefore, quashed and set aside the impugned order dated October 15, 2019 with the directions to the Additional Commissioner, CGST, (Appeals), Meerut, to grant benefit of Section 14 of the Limitation Act to the petitioner and hear the appeal afresh.
• It was directed that if after granting the benefit of Section 14, the petitioner’s appeal is filed within time, the appeal shall be heard on merits.

The Hon’ble High Court with the above observations and in the light of above direction, disposed of the writ petition.

To read the complete judgment 2024 Taxo.online 140