Section 5 Of Limitation Act: Condonation Of Delay Under GST

The debate centers on whether GST appellate authorities (FAA and GSTAT) can condone appeal delays beyond prescribed statutory limits. Grounded in precedents like Singh Enterprises and The Property Company, quasi-judicial tax bodies are statutory creatures, not "courts". Consequently, Section 5 of the Limitation Act, 1963 cannot extend appeal deadlines beyond statutory ceilings under Sections 107 and 112. Conversely, High Courts and the Supreme Court function as judicial courts where Section 5 applies. While Writ Courts under Article 226 retain constitutional power for exceptional cases (such as natural justice violations), they exercise strict self-restraint.

A debate is going on in the professional forums on whether the appellate authorities i.e., First Appellate Authority (FAA) or the Goods and Services Tax Appellate Tribunal (“GSTAT”), being the creature of statute, have power to condone the delay beyond the condonable period prescribed in the statute. Section 107(1) of the CGST Act, 2017 (“Act”) requires a first appeal to be filed within three months of communication of the order. Section 107(4) of the Act permits the FAA to admit a belated appeal for ‘a further period of one month’ upon sufficient cause is shown. Section 112(1) of the Act requires an appeal to the GSTAT to be filed within three months of FAA order or Revisio