The period during which the matter is pending before the High Court can be excluded from the limitation period

Last updated: 27 February 2024

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The Supreme Court has ruled that the time a matter spends pending before the High Court can be excluded from the overall limitation period for filing appeals. This decision allows an appellant to benefit from extended timeframes, particularly when the High Court grants liberty to pursue an appeal with a different authority. Consequently, appeals filed within this extended period, even if slightly delayed, may be considered valid in the interest of justice.

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court in the case of M/s. MPPKVV Co. Ltd. v. GST and Central Excise Commissioner [Special Leave Petition (Civil) No. 14223 of 2019 dated February 15, 2024], allowed the civil appeal and held that the Appellant could have no doubt filed an appeal before the Appellate Commissioner within the period of limitation prescribed under sub-section 3A of Section 85 of the Finance Act, 1994 ("the Finance Act"). Therefore, the period during which the matter was pending before the High Court, must be excluded since the High Court specifically granted liberty to the Appellant to file an appeal before the Appellate Commissioner.

Citation :
Special Leave Petition (Civil) No. 14223 of 2019 dated February 15, 2024

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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