M/s SHREE SHAKTI MINERALS v. THE COMMISSIONER , CENTRAL GOODS & SERVICES TAX & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan
Chandrashekhar, Justice & Kuldeep Mathur, Justice
M/s SHREE SHAKTI MINERALS
v.
THE COMMISSIONER , CENTRAL GOODS & SERVICES TAX & ORS
D.B. CIVIL WRIT PETITION No. 11763/2024 dated 25.07.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 30 & 107
Decision : In favour of assessee
Writ petition filed to challenge impugned order dismissing appeal as time-barred, citing the limitation period prescribed under Section 107 of the CGST Act, 2017 – It was argued that the CGST Act is intended to facilitate commercial and business activities, and minor procedural delays should not frustrate the statutory right to appeal – They contended that while the statutory authority is bound by the limitation provisions, the High Court, exercising its powers under Article 226, can condone delays in the interest of justice – Held that – The court emphasized that the powers under Article 226 of the Constitution of India are broad and can be exercised in cases where strict adherence to statutory limitations would result in injustice – Referred decision in “Glaxo Smith Kline Consumer Health Care Limited,” which noted that the High Court has the power to entertain a writ petition even when an alternative remedy was not availed within the prescribed period – The court set aside the dismissal of the petitioner’s appeal on grounds of limitation – Restored the statutory appeal to its original file, subject to the petitioner firm depositing the late fee, penalty, and other statutory dues – Writ Petition allowed, holding that the strict interpretation of the limitation period under Section 107 of the CGST Act should not override the broader principles of justice.
Represented By:
Counsel for the Petitioner: Avin Chhangani
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