Tag: period of limitation

ArticleGST Article

SC decides on interpretation of Section 5 of the Limitation Act requiring “sufficient cause” demonstration for entire limitation period

byCA Bimal Jain

The Hon’ble Supreme Court in the case of Shivamma (Dead) by LRs v. Karnataka Housing Board & Ors. held that for condonation of delay under Section 5 of the Limitation Act, 1963 the expression “within such period” means the entire duration from when the cause of action accrued or limitation commenced until actual filing

ArticleGST Article

What if there is no limitation in the Statute for taking an action-Can it be taken for an indefinite period

byCA Dr Arpit Haldia

There has been much talk that whether under the provisions of Section 122 of CGST Act, 2017 read with Section 127 of CGST Act, 2017 and Rule 142(1) of CGST Rules, 2017, is there any time limit applicable for taking the Action. Lest consider for the sake of making argument, that there is none, then in such cases what would be the time limit.

GST ArticleHigh Court

Provisions on limitation should be interpreted liberally in cases where genuine hardships are demonstrated

byCA Bimal Jain

The Hon’ble Calcutta High Court in the case of Shruti Iron (P.) Ltd. disposed of the writ petition where pursuant to notice issued under Section 65 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), demand was confirmed against the Assessee without following proper procedure. Further, appeal of the Assessee was dismissed on grounds of limitation and the said order was to be set aside. Consequently, the Appellate Authority was to be directed to decide application of Assessee for condonation of delay on merits.