Court No. - 2
Case :- WRIT TAX No. - 819 of 2021 Petitioner :- M/S A V Construction Respondent :- Commissioner And 2 Others Counsel for Petitioner :- Punit Kumar Upadhyay Counsel for Respondent :- C.S.C.
Hon'ble Suneet Kumar,J.
1. Present writ petition is directed against the order dated 12.08.2021 passed by the Additional Commissioner, (Appeal), Uttar Pradesh Goods and Service Tax, Varanasi. By that order, the said Appellate Authority has dismissed the petitioner's appeal filed under Section 129(3) of the Uttar Pradesh Goods & Services Tax Act, 2017 (hereinafter referred to as the 'Act') as time barred.
2. Undisputedly, the appeal was filed with a delay. The delay was sought to be explained on account of illness of the petitioner. Perusal of Section- 107(2) read with Section 107(4) of the Act reveals that against the order passed by the Assistant Commissioner, Uttar Pradesh Goods and Service Tax, Varanasi, dated 19.09.2019, the appeal could have been filed within three months from the date of communication. The delay, if any, in filing such appeal could be condoned under Section 107(4) of the Act which provides that the delay not exceeding one month beyond the period of three months may be condoned by the assessing authority on being satisfied. In the instant case, against the order dated 19.09.2019, the petitioner had filed the appeal on 05.08.2021. Thus, the appeal was filed well beyond the period of 19 months and 17 days.
3. Section 107(2) read with Section 107(4) of the Act is a complete Code, insofar as the limitation to file the appeal is concerned. The principle of Section 5 of the Limitation Act, 1963 would have no application in face of such law which is a complete Code in itself for the purpose of appeal contemplated under Section 107 of the Act.
4. Thus, the admitted delay of 19 months and 17 days could not have been condoned. Consequently, the Appellate Authority has committed no error in rejecting the appeal as time barred.
5. The present writ petition is devoid of merit and is accordingly dismissed, leaving it open to the petitioner to seek such remedy as may be otherwise available.
Order Date :- 30.9.2021 Mukesh Kr.