LAXMI MOTORS Vs. STATE OF M.P.

JUDGEMENT

(1.) This petition is filed challenging the order dtd. 13/8/2025 (Annexure P-1) passed by the Appellate Authority and the Joint Commissioner, State Taxes, Satna Division in Appeal Case No.115/Appeal /Penalty/2024, whereby the appeal filed by the appellant - Laxmi Motors against the order dtd. 26/7/2024 on 25/11/2024 has been termed to be barred by limitation, thus dismissed.

(2.) Shri Usrethe, learned counsel for the petitioner submits that in terms of the judgment of Hon'ble Supreme Court in State of Himachal Pradesh and another Vs. Himachal Techno Engineers and another (2010) 12 SCC 210 firstly in terms of the provisions contained in Sec. 9 of the General Clauses Act 1897, day of passing the order i.e. 26/7/2024 shall be excluded and limitation is to be counted from 27/7/2024.

(3.) It is further submitted that since sub Sec. (1) of Sec. 107 Central Goods and Services Tax Act 2017 provides for a limitation of three months and not 90 days, in terms of the provisions contained in law, limitation is computed for three months and not 90 days, which will expire on 27/10/2024.