The Hon’ble Gauhati High Court in Debabrata Bhowmick v. Union of India & Ors. [Writ Petition (C) No. 2332 of 2026 dated June 24, 2026] set aside the Order-in-Appeal whereby the appeal filed under Section 107 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) was rejected as time-barred and held that the period spent in bona fide prosecuting a rectification application under Section 161 of the CGST Act is liable to be excluded while computing the period of limitation prescribed under Section 107 of the CGST Act for filing an appeal, by applying the principle enshrined in Section 14 of the Limitation Act, 1963 (“the Limitation Act”). It was further held that where an appeal is filed within the condonable period but without an accompanying application for condonation of delay, the Appellate Authority is obliged to afford at least one opportunity to the appellant to explain the delay instead of rejecting the appeal outright as time-barred.
CLICK HERE FOR OFFICIAL JUDGMENT COPY
(Author can be reached at info@a2ztaxcorp.com)
DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.
