Page 199 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] IN RE : DEPUTY CONSERVATOR OF FORESTS, BANGALORE 525
facts and circumstances of the case, to hold that the appeal submitted is within
time and accordingly prayed for condonation of delay, as is provided by the Act.
7.2 The appellant further submitted that the law applicable for time
computation is as per Section 9 of the General Clauses Act, The said legal provi-
sion is well expounded by the Hon’ble Supreme Court in the case of M/s. Econ
Antri Ltd. v. M/s. Rom Industries Ltd. & Another (2014) 11 SCC 769, decided on 26-
8-2013 upholding the law to exclude the date on which cause of action. In this
regard, they reproduced para 25 of the decision in the case of M/s. Econ Antri :
“25. Having considered the question of law involved in this case in proper
perspective, in light of relevant judgments, we are of the opinion that
Saketh lays down the correct proposition of law. We hold that for the pur-
pose of calculating the period of one month, which is prescribed under Sec-
tion 142(b) of the N.I. Act, the period has to be reckoned by excluding the
date on which the cause of action arose.”
In view of the above submissions, the Appellant most prayed that the Appellate
Authority may exercise their discretionary powers and condone the delay in fil-
ing the appeal and dispose off the same on merits in the interest of justice.
Discussion & findings :-
8. We have gone through the records of the case and taken into consid-
eration the submissions made by the appellant in their grounds of appeal and at
the time of the personal hearing. We find that the appeal is on the limited point
of whether the activity of “logging” done for the Forest Department is taxable
under GST. Before getting into the discussion on this issue, we find that there
appears to be a delay in filing the appeal. We will examine this issue first.
9. The appeal against Advance Ruling Order No. 20/2019 dated 26-8-
2019 was received in the office of the Appellate Authority for Advance Ruling on
4-12-2019. In terms of Section 100 of the CGST Act, an appeal should be filed
within 30 days from the date of communication of the advance ruling order that
is sought to be challenged. However, the Appellate Authority is empowered to
allow the appeal to be presented within a further period not exceeding 30 days if
it is satisfied that the appellant was prevented by sufficient cause from present-
ing the appeal within the initial period of 30 days. In the Form ARA-02, the ap-
pellant has stated that the date of communication of the advance ruling order is
5-10-2019. Clearly the appeal has not been filed within the prescribed time period
of thirty days from the date of communication of the order. The question arises
whether the appeal filed on 4th Dec., 2019 is within the condonable period of
another 30 days.
10. For this we need to establish when the Advance Ruling Order No.
20/2019, dated 26-8-2019 was communicated to the appellant. Section 169 of the
CGST Act prescribes the modes of service of orders and registered post with
acknowledgement due is one such mode of service. It is seen from the records
available in the office of the Advance Ruling Authority that the Advance Ruling
Order No. 20/2019, dated 26-8-2019 was communicated to the Deputy Conserva-
tor of Forests, Bangalore Urban by registered post with acknowledgement due
and the same was received at Office of the Deputy Conservator of Forests, Ban-
galore Urban Division on 4-10-2019. A scanned copy of the acknowledgement of
the Postal department as appended below :

GST LAW TIMES  23rd April 2020  319