Strict Adherence to Statutory Limitation Periods Reaffirmed in Service Tax Appeal Case
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Allahabad has dismissed the appeal filed by M/s Ganga Telecom against the Commissioner of Central Excise and CGST, citing the appeal was filed beyond the statutory limitation period as prescribed under Section 85(3A) of the Finance Act, 1994. The appeal was dismissed as time-barred, emphasizing the necessity of adhering strictly to statutory provisions regarding limitation periods.
The judgment, delivered by Mr. Sanjiv Srivastava, Member (Technical), reaffirmed the tribunal's commitment to enforcing statutory deadlines. The appeal was initially filed against an Order-in-Original dated May 31, 2023, which confirmed service tax demands against Ganga Telecom amounting to Rs 12,57,704 along with penalties and interest.
The appellant, represented by Advocate Nitin Sharma, argued that the delay occurred due to the appeal being mistakenly filed in the wrong jurisdiction, i.e., before the Commissioner (Appeals), Lucknow, instead of the competent authority in Allahabad. Despite these circumstances, the tribunal found that the appeal was filed beyond the condonable period of one month as per the statutory provisions, and thus, could not be entertained.
The tribunal's decision referenced several judicial precedents, including the Supreme Court rulings in M/s Singh Enterprises and M/s Raj Kumar Shivhare, which underscore the necessity of filing appeals within the statutory time limits. The tribunal noted that procedural errors and misjudgments regarding jurisdiction do not constitute sufficient grounds for condoning delays under the Limitation Act, 1963.
The CESTAT's decision aligns with the broader judicial consensus against forum shopping and delay tactics, reinforcing the integrity of statutory deadlines. The tribunal dismissed Ganga Telecom's appeal, reaffirming that statutory provisions must be strictly adhered to, and appeals filed outside permissible time frames cannot be entertained.
Bottom Line:
Appeal filed beyond the statutory period of limitation prescribed under Section 85(3A) of the Finance Act, 1994, and beyond the condonable period of one month, is not maintainable. The statutory provisions must be strictly adhered to, and no indulgence can be granted for appeals filed outside the permissible time frame.
Statutory provision(s):
Finance Act, 1994 Section 85(3A), Limitation Act, 1963 Section 14
