Delay cannot be condoned after expiry of 60 days period in CGST Act
Relevant Extract of the Judgement:
15. In the light of the aforesaid judgment, the AAR was justified in rejecting the appeal on the ground of limitation as it was not having power to condone the delay beyond 30 days. Therefore, this Court also does not find reason to condone the delay keeping in view the statutory provisions.
16. The law of limitation is found upon maxims such as “Interest Reipublicae Ut Sit Finis Litium” which means that litigation must come to an end in the interest of society as a whole, and “vigilantibus non dormientibus Jura subveniunt” which means that the law assists those that are vigilant with their rights, and not those that sleep thereupon. The law of limitation in India identifies the need for limiting litigation by striking a balance between the interests of the state and the litigant.
17. In the aforesaid case, the statute provided for condonation of delay which is not beyond 60 days. The Hon’ble Supreme Court has held that the delay cannot be condoned beyond 60 days and therefore, in the light of the aforesaid judgment, question of condoning the delay beyond 30 days does not arise.
18. Resultantly, this court does not find any reason to interfere with the order passed by the AAR as the appeal itself was preferred beyond the expiry of limitation period. The petition stands dismissed.
No orders as to costs.