Appeal Filed U/S 107, Allahabad HC Orders the Commissioner to Grant Benefit of the Limitation Act U/S 14

The Allahabad High Court rendered the Additional Commissioner, CGST, (Appeals), Meerut, to provide the benefit of Under Section 14 of the Limitation Act to the applicant and hear the petition filed under Section 107 of Central Goods and Service Tax Act, 2017 afresh.

Section 14 of the Limitation Act, 1963 furnishes that the period where an applicant/plaintiff prosecutes a case in a court without jurisdiction will not be included in the calculation of limitation given that it is done with bonafide intention.

The applicant has filed a petition against the cancellation of registration to the Additional Commissioner, Grade-II (Appeals) Saharanpur on 14th June 2019. However, the petition was filed in the incorrect jurisdiction and was accordingly withdrawn via the petitioner for filing a fresh one before the appropriate court.

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Later, the appeal was filed before the Additional Commissioner, CGST, (Appeals), Meerut, dated 29th August 2019 who dismissed it on grounds of limitation.

The Court concurred with the argument presented by the petitioner’s counsel, asserting that if the petitioner is granted the benefit of Section 14 of the Limitation Act, the appeal would not be considered time-barred under Section 107.

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Consequently, Justice Shekhar B. Saraf, heading the bench, ordered that the appeal should be considered on its merits, provided that the petitioner’s appeal falls within the permissible time frame after applying the benefits of Section 14 of the Limitation Act.