YADAV STEELS HAVING OFFICE Vs. ADDITIONAL COMMISSIONER

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated January 23, 2023 passed under Sec. 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act'). By virtue of this order, the appeal filed by the petitioner was dismissed on the ground of limitation, as the same was filed approximately 66 days beyond the date of limitation.

(3.) Counsel on behalf of the petitioner has fairly submitted that the appeal under Sec. 107 of the Act was filed beyond time. However, counsel on behalf of the petitioner relies on a Division Bench judgment of Calcutta High Court in the case of S.K. Chakraborty and sons vs. Union of India and others reported in 2024-T.L.D.-22-CAL to argue that Sec. 5 of the Indian Limitation Act, 1963 (hereinafter referred to as 'the Limitation Act') would be attracted as Sec. 107 of the Act does not expressly or impliedly exclude the attraction of Sec. 5 of the Limitation Act.