Limitation Period for Filing Appeal u/s 107 of GST Act is not 120 Days but Four Months: HC
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- Last Updated on 20 June, 2023
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Case Details: Shri Ram Ply Product v. Additional Commissioner Grade 2 Appeal State Tax - [2023] 151 taxmann.com 282 (Allahabad)
Judiciary and Counsel Details
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- Dinesh Kumar Singh, J.
- Alok Singh for the Petitioner.
- C.S.C. for the Respondent.
Facts of the Case
The petitioner filed writ petition challenging the order of Appellate Authority wherein the appeal was rejected. The Appellate Authority dismissed the appeal on the ground that it was filed beyond the maximum period. The petitioner contended that the appeals under Section 107 of CGST Act, 2017 were to be filed within 4 months of adjudication order and not 120 days.
High Court Held
The Honorable High Court noted that bare reading of the provisions of Section 107 of CGST Act, 2017 reflects that the time period is not 120 days, but it is four months. In the instant case, the appeal was filed on 121st day i.e. within four months as it would depend upon date on which Adjudicating Authority passed the order. The four months might be of 121 days or 122 days depending upon months.
Therefore, it was held that the dismissal of appeal only on ground that it was beyond 120 days by computing four months as each month would be of 30 days was not proper. The Court directed to restore appeal and Appellate Authority was directed to proceed with appeal and decide it on merit in accordance with law.
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