[Limitation Act] Allahabad High Court Extends Benefit Of Exclusion Of Time U/S.14 To Appeals Under S.107 CGST Act

On Wednesday, the Allahabad High Court direct the Additional Commissioner, CGST, (Appeals), Meerut, to grant benefit of Section 14 of the Limitation Act to the petitioner and hear the appeal filed under Section 107 of Central Goods and Service Tax Act, 2017 afresh.

Section 14 of the Limitation Act, 1963 provides that the time during which an applicant/plaintiff prosecutes a case in a court without jurisdiction shall be excluded from the computation of limitation provided the same is done with bonafide intention.

Petitioner filed an appeal against the cancellation of registration before the Additional Commissioner, Grade-II (Appeals) Saharanpur on 14^th June, 2019. However, the appeal was filed in the wrong jurisdiction, and was accordingly withdrawn by the petitioner to file fresh before the appropriate court. Thereafter, appeal was filed before the Additional Commissioner, CGST, (Appeals), Meerut, on 29^th August 2019 who dismissed it on grounds of limitation.

The Court agreed with the submission of the counsel for petitioner that the if benefit of Section 14 of the Limitation Act is given to the petitioner, the appeal would not be time barred under Section 107 of the Act.

Accordingly, the bench comprising of Justice Shekhar B. Saraf directed that the appeal be heard on merits if after granting benefit of Section 14 of the Limitation Act petitioner's appeal was within time.

Case Title: Murli Packers Through Its Proprietor Rakesh Kumar Jain vs. State Of U P Through Secretary, Institutional Finance And 2 Others 2024 LiveLaw (AB) 52 [WRIT TAX No. - 407 of 2020]

Case Citation: 2024 LiveLaw (AB) 52

Counsel for Petitioner: Shubham Agrawal, Sanyukta Singh

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