GST Rulings

GST | Should the date of issue of notice/order be included to calculate limitation?

Order of the Patna High Court

[dated 04.02.2025, in Brand Protection Services (P.) Ltd. vs. State of Bihar, from Civil writ jurisdiction case no. 14957 of 2024]

According to Section 107 of the CGST Act, an appeal should be filed within three months from the date on which the aggrieved decision or order is communicated. The date on which the order was received is liable to be excluded in counting the prescribed period of limitation for filing an appeal under Section 107 ibid.

Order of the Madras High Court

[dated 14.09.2023, in Tvl. V. V. Iron and Steels vs. State Tax Officer, from W.P. no. 27140 of 2023]

Section 129(3) of the CGST Act does not use the phrase "within seven days from the date of detention or seizure". Rather, it uses the phrase "shall issue a notice within seven days of such detention or seizure". Therefore, the issuance of notice within seven days has to be calculated from the date on which seizure was to be effected and not from the following date.

Comments

The aforesaid rulings highlight the importance of distinguishing the use of words "of" or "from" in the statute, while calculating limitation.

Srinivasan V, Advocate

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Srinivasan V, Advocate
Tags: GST | Limitation Period
2 years ago

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