GST DAILY – 458 : ‘Month’ means calendar month and not 30 days period in GST appeals: HC

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THE HON’BLE KERALA HIGH COURT IN THE CASE OF N.N. Steel Trading Co. V/s Joint Commissioner (Appeals), Central Tax, Central Excise and Customs, decided on 22-10-2024

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👉 Issue:-

✔️ How the period calculation under GST appeals?

👉 The Hon’ble High Court Judgement:-

✔️ Term ‘month’ in GST appeals refers to calendar month per General Clauses Act, not 30-day period.

✔️ Appellate Authority – Appeals to – First Appellate Authority rejected appeal filed on 06.11.2023 against order dated 06.07.2023 treating ‘month’ as 30-day period under Section 107 of CGST/SGST Acts

✔️ Term ‘month’ refers to calendar month as per Section 3(35) of General Clauses Act and Supreme Court ruling in Himachal Techno Engineers case – Appeal filed within condonable period – Impugned appellate order quashed – Matter remanded for fresh consideration – Writ petition allowed Section 107 of Central Goods and Services Tax Act, 2017