N.N.STEEL TRADING CO Vs. JOINT COMMISSIONER

JUDGEMENT

(1.) The petitioner has approached this Court being aggrieved by the fact that an appeal filed by the petitioner against Ext.P1 order has been rejected by Ext.P3 order of the First Appellate Authority on the ground that it was barred by limitation under the provisions of Sec. 107 of the Central Goods and Services Tax/State Goods and Services Tax Act, 2017 (CGST/SGST Acts).

(2.) The learned counsel appearing for the petitioner submits that Ext.P1 order was served on the petitioner on 6/7/2023. It is submitted that under Sec. 107 of the CGST/SGST Acts, a period of three months is available for filing an appeal, and an appeal can be presented within a further period of one month along with an application for condonation of delay. It is submitted that the appeal which resulted in Ext.P3 order of the First Appellate Authority was presented on 6/11/2023. It is submitted that the First Appellate Authority proceeded on the basis that the term 'month ' in Sec. 107 of the CGST/SGST Acts referred to a period of 30 days in which event the appeal filed on 6/11/2023 was not maintainable. The learned counsel places reliance on the judgment of the Supreme Court in State of Himachal Pradesh and Another v. Himachal Techno Engineers and Another; (2010) 12 SCC 120, to contend that if the word 'month ' is used in any statute, the same can only be counted in British calendar months, and therefore, the appeal filed on 6/11/2023 was clearly within the condonable period mentioned in Sec. 107 of the CGST/SGST Acts.

(3.) The learned Senior Standing Counsel appearing for the respondents does not seriously dispute the legal proposition as set out in the judgment of the Supreme Court in Himachal Techno Engineers (supra).