Rule 3 of the GSTAT (Procedure) Rules, 2025 provide for the computation of time period. The said rule provides that where a period is
a) prescribed by the Act i.e. CGST Act, 2017 or,
b) prescribed by the Rules i.e. CGST Rules, 2017 or,
c) prescribed by GSTAT (Procedure) Rules, 2025 i.e. or,
d) prescribed under any other law or,
e) is fixed by the Appellate Tribunal for doing any act,
in computing the time, the day from which the said period is to be reckoned shall be excluded, and if the last day expires on a day when the office of the Appellate Tribunal is closed, that day and any succeeding day or days on which the Appellate Tribunal remains closed shall also be excluded.
Scope of Rule 3- Question is whether it is applicable only for filing of appeal and its related matters or for all matters wherein time limit is prescribed for doing anything. The reason is that had it been limited only to filing of appeal then reference to any other law was unwarranted and it could have been restricted to Section 112 of CGST Act, 2017, as there are provisions in CGST Act, which provide for including the day from which the period is to be reckoned e.g. Section 129(3) for issuance of notice and if the scope of the provision is very vast, then how come closure of tribunal on that day will be relevant.
Can Rule 3 have the effect of extending the time limit beyond the time limit prescribed under the CGST Act or rule made thereunder- Let’s take an example for the ease of understanding that last date for filing of appeal before Tribunal in the condonable period is falling on a day when tribunal is closed but online portal allows filing of appeal. Since rule 3 provides for exclusion of such date from the computation, therefore, by such provision, condonable period is extended by one day which is not coming from the statute but from the GSTAT (Procedure) Rules, 2025. Thus, these rules are doing something which are beyond the purview of the Statute.
This example is without going into the veracity of applicability of General clauses Act for excluding last date falling on holidays as it is yet to be tested because if rule 3 is only clarificatory in nature and provides what is already stated in General Clause Act, then all appeals filed before commissioner appeals shall also have this benefit whether or not provided in Statute or rules thereunder.
Not to forget that by virtue of Section 111, Appellate Tribunal has the power to regulate its own procedure but that too subject to the provisions of CGST Act and rules made thereunder and question is can they override the same and if they are in line with them, it shall be applicable to CGST Act as well for the day of closure of office.
Share this content: