(per Hon’ble The Chief Justice Mr. Manoj Kumar Gupta)
1. In the present batch of writ petitions, a common
question of law arises as to whether an appeal under Section
107 of the Central/ State Goods and Services Tax Act, 2017
(for short “the CGST/ SGST Act”) can be entertained beyond
the prescribed period of three months and the further
condonable period of one month by invoking Section 5 of the
Limitation Act, 1963 (hereinafter referred to as “the
Limitation Act”).
2. As the factual matrix of each case is different and
the controversy centres around the aforesaid pure question of
law, namely, whether the writ Court, in exercise of its power
under Article 226 of the Constitution of India, may examine
the challenge notwithstanding the dismissal of appeal as
barred by limitation, we have, with consent of counsel for the
parties, proceeded to hear and decide the said question at the
threshold before examining the facts of the individual cases.
