Held - Admittedly the appeal was not filed within the period stipulated under sub-Section (1) of Section 107 of the GST Act. The issue, whether the petitioner had filed the appeal within the outer-limit specified in sub-Section (4) of Section 107 needs to be considered from the perspective of law enunciated by various Courts across different jurisdictions, interpreting provisions of the General Clauses Act, 1897 vi.....

Held - We do not find any ambiguity and/or quarrel to the aforesaid contention on behalf of the petitioner as Sub-Section (1) of Section 107 of the said Act manifestly indicates that the prescribed period of three months would start from the day when the said decision or order is communicated to such person. Thus, the communication of the order is sine qua non to ascertaining the period of limitation and there.....

Held - In terms of Section 12 (1) of the Limitation Act, in computing the period of limitation for an appeal, the day from which such period is to be reckoned, is to be excluded. Further, in terms of Section 12(2) of the Limitation Act, in computing the period of limitation, the day on which the judgment complained of was pronounced, is also to be excluded.

Accordingly, even if .....

Held - The impugned order has been passed under the provisions of Tamil Nadu Goods and Services Tax Act, 2017 (in short 'Act') and an appeal ought to have been filed under Section 107 within a period of 120 days (90 + an extended period of 30 days) within which condonation may have been sought. No condonation is available thereafter. Admittedly, and as on date the delay is one week shy of four months

Seeing as the petitioner is a small t.....

Held - We perused the record and also the decision in W.P. No.27071/2022. In similar circumstances, learned Division Bench of the High Court for the State of Telangana having considered the fact that GST Tribunal has not been constituted under Section 109 of the CGST Act and thereby the petitioner could not be left without any remedy, held that it would be just and proper if the entire matter was remitted back to the 2nd respondent therein to .....

Held - The correctness of the stand taken by the appellant that he was sick and unable to take steps to file the appeal within the period of limitation is not disputed by the revenue. However, the appellate authority was of the opinion that the period of one month beyond the statutory period of limitation is available to the said authority, which expired on 30th June, 2022 and the appeal was presented only on 17th August, 2022 and therefore, t.....