Sec 107(4) Limitation is Directory, Not Mandatory | HC

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Sec 107(4)

Case Details : Ram Kumar Sinhal vs. State of West Bengal - [2025] 177 taxmann.com 48 (Calcutta)

Judiciary and Counsel Details

  • Sabyasachi Bhattacharyya and Uday Kumar, JJ.
  • Dhiraj Lakhotia,
  • Ms. Radhika Agarwal,
  • Ms. Meghana Joshi,
  • Ms. Khushi Kundu and Ms. Madhulika Sharma for the Appellant.
  • Momenur Rahaman and Ms. Rima Sarkar for the Respondent.

Facts of the Case

The Petitioner filed an appeal before the Appellate Authority against an ex parte assessment order. The Appellate Authority dismissed the appeal on the ground of limitation, and a writ petition filed against such appellate order was dismissed by the Single Judge. It was contended that in S.K. Chakraborty & Sons v. Union of India [2024] 159 taxmann.com 259/88 GSTL 328 (Calcutta), it had been held that the timelines stipulated in Section 107(4) of the WBGST Act are not mandatory and that the provisions of the Limitation Act, 1963 are applicable, there being no express bar in Section 107(4). It was argued that the provisions of Section 5 of the Limitation Act should apply. It was also submitted that no individual communication was made directly to the Petitioner either by SMS or e-mail regarding the assessment order, and that uploading of the notice only on the Additional Tab would not constitute sufficient communication. The Petitioner claimed sufficient grounds for condonation of delay of about three months and twenty days beyond the four months’ outer limit provided in the statute. The matter was placed before the High Court.

HC Held

The High Court held that the timelines stipulated in Section 107(4) of the WBGST Act are not mandatory but merely directory, and the provisions of the Limitation Act, 1963 are applicable, there being no express bar in the statute. It was further held that the provisions of Section 5 of the Limitation Act would apply. In the present case, sufficient grounds had been made out for condonation of delay in filing the appeal after about three months and twenty days from the expiry of the four months’ outer limit provided in the statute, and the delay was accordingly condoned.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied