Ignorance of Notification Could Not be a Ground for Extending Period of Limitation: HC

Case Details: Indian Institute of Corporate Affairs v. Delhi Appellate Authority for Advance Ruling - [2023] 150 taxmann.com 505 (Delhi)

Judiciary and Counsel Details

• • Vibhu Bakhru & Amit Mahajan, JJ.
  • Abhishek Kumar & Luv Kumar, Advs. for the Petitioner.
  • Rajeev Aggarwal, Ms Shilpa Singh, Manbhar Mittal, B.B. Devan, Sumit K. Batra & Manish Khurana, Advs. for the Respondent.

Facts of the Case

The assessee filed writ petition against the order passed by Appellate Authority for Advance Ruling (AAAR), whereby its appeal against order passed by Authority for Advance Ruling (AAR) was rejected on ground of limitation. It submitted that appeal was late filed since Appellate Authority was not constituted and it became aware of Notification constituting Appellate Authority in November, 2019.

High Court Held

The Honorable High Court noted that the ignorance of Notification constituting Appellate Authority could not be a ground for extending period of limitation. Even if assessee became aware of Notification in November, 2019, it was required to file appeal at least within thirty days of becoming aware of constitution of Appellate Authority. But, it filed appeal on 14-2-2020 which was also beyond period of sixty days for condoning delay from date it become aware of constitution of Appellate Authority as stipulated in Proviso to section 100(2) of CGST Act. Therefore, the Court held that there was no fault in decision of Appellate Authority in declining to entertain appeal under section 100 of CGST Act and dismissed the petition.