Andhra Pradesh High Court Ruling: No Condonation of Delay Beyond Statutory Period in GST Appeals

In a significant ruling concerning the procedural strictness of the Goods and Services Tax framework, the Andhra Pradesh High Court has held that appellate authorities lack the jurisdiction to condone delays in filing appeals once the maximum statutory period prescribed under the Act has expired. The judgment was delivered in the case of Venkateswara Rao Kesanakurti Vs State of Andhra Pradesh, addressing whether the provisions of the Limitation Act, 1963 could override the specific timelines set by the GST legislation.

The primary issue before the Hon'ble High Court was a batch of writ petitions filed by various assessees. These petitioners were aggrieved by assessment orders passed by the adjudicating authorities. Consequently, they filed statutory appeals under Section 107 of the Andhra Pradesh Goods and Services Tax Act, 2017 (APGST Act).

However, these appeals faced a procedural hurdle: they were filed not only after the initial limitation period of three months but also beyond the additional one-month period during which an appellate authority is permitted to condone delay. The appellate authorities dismissed these appeals as time-barred. Challenging these dismissals, the assessees approached the High Court, seeking relief under the Limitation Act, 1963.

Statutory Framework: GST Act vs. Limitation Act

To understand the dispute, one must look at the conflicting interpretations of the relevant statutes: