Page 49 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] CONDONATION OF DELAY OF TIME PERIOD UNDER GST LAW J105
“settled legal position, it is evident that this Appellate Authority being a crea-
ture of the statute is empowered to condone a delay of only a period of 30
days after the expiry of the initial period for filing appeal. As far as the lan-
guage of Section 100 of the CGST Act is concerned, the crucial words are “not
exceeding thirty days” used in the proviso to sub-section (2). To hold that this
Appellate Authority could entertain this appeal beyond the extended period
under the proviso would render the phrase “not exceeding thirty days” whol-
ly otiose. No principle of interpretation would justify such a result. Therefore,
we hold that we are not empowered to condone the delay of 145 days in fil-
ing this appeal. The application for condonation of delay in filing this appeal
is accordingly rejected.”
Conclusion
Thus, the provision of condonation of delay is power vested with higher
authority or Court to extend time period on the ground of sufficient cause shown
to the authority or Court under the various provisions of GST laws. The condo-
nation of delay is based on the principle of natural justice and fairness, and is
provided by the authority or Court to the affected parties.
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[Continued from page J81]

Rules are ultra vires travelling beyond purivew of parent Act
The doctrine of ultra vires envisages that a rule-making body must func-
tion within the purview of the rule-making authority conferred on it by the par-
ent Act. As the body making rules has no inherent power of its own to make
rules, but derives such power only from the statute, it has necessarily to function
within the purview of the statutes. Delegated Legislation should not travel be-
yond the purview of the parent Act. If it does, it is ultra vires and cannot be given
any effect. Ultra vires may arise in several ways; there may be simple excess of
power over what is conferred by the parent Act; delegated legislation may be
inconsistent with the provisions of the parent Act, or statute law or the general
law, there may be non-compliance with the procedural requirement as laid down
in the parent Act. It is the function of the Courts to keep all authorities within the
confines of the law by supplying the doctrine of ultra vires - Hon’ble Rajasthan
High Court in case of Prabhudas Swami and Anr. v. State of Rajasthan on
11 February, 2003.
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GST LAW TIMES  27th August 2020  49