High Court Refuses to Condone Even a 6-Day GST Appeal Delay Beyond Statutory Limit

The petitioner challenged the Order-in-Original under the GST Act by filing an appeal before the Appellate Authority. The appeal was filed with a delay of six days beyond the maximum condonable period of 120 days prescribed under Section 107 of the CGST Act, 2017.

The Appellate Authority rejected the appeal as time-barred. The petitioner thereafter invoked Article 226 of the Constitution seeking quashing of both the Order-in-Original and the Order-in-Appeal, contending that the High Court could condone the short delay and that substantial tax amounts had already been paid.

Main Issue: Whether the High Court can, in exercise of powers under Article 226 of the Constitution, condone delay in filing a GST appeal beyond the maximum period prescribed under Section 107 of the CGST Act, 2017.

HC Decided: The High Court dismissed the writ petition, holding that once the statutory maximum limitation period under Section 107 of the GST Act expires, neither the Appellate Authority nor the High Court can condone the delay.

Relying on Supreme Court judgments, Glaxo Smith Kline Consumer Health Care Ltd. and ONGC v. Gujarat Energy Transmission Corporation Ltd., the Court ruled that Article 226 cannot be used to defeat legislative intent embedded in special statutes prescribing strict timelines. The Court also declined to examine the merits of the Order-in-Original, as the petitioner had already filed an appeal and no jurisdictional or natural justice violations were seen.

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