The Hon’ble High Court vide above judgement held that the department is right in rejecting the time-barred Appeal as section 107 of the Central Goods and Services Tax Act, 2017 has an inbuilt mechanism and has impliedly excluded the application of the Limitation Act, 1963. The relevant para of judgement is as under:
10. The Central Goods and Services Tax Act is a special statute and a self-contained code by itself. Section 107 has an inbuilt mechanism and has impliedly excluded the application of the Limitation Act. It is trite, that the Limitation Act will apply only if it is extended to the special statute. It is also rudimentary that the provisions of a fiscal statute have to be strictly construed and interpreted.
11. On an appreciation of the language of Section 107(4) and the above analysed factual and legal background, this Court is of the view that there is no illegality in the action of the 1 st respondent in rejecting the appeal as time-barred.
The writ petition is meritless and is consequently dismissed.
