1. Present writ petition is directed against the order dated 14.09.2020 passed by the Additional Commissioner, Grade-II (Appeal), Commercial Tax, Aligarh. By that order, the said appeal authority has dismissed the petitioner’s appeal filed under Section 129(3) of the Uttar Pradesh Goods & Services Tax Act, 2017 (hereinafter referred to as the ‘Act’) as time barred.

2. Undisputedly, the appeal was filed with a delay of 14 months and 3 days. The delay was sought to be explained on account of illness of the petitioner. Perusal of Section-107(2) read with Section 107(4) of the Act reveals that against the order passed by the Assistant Commissioner, Trade Tax Mobile Squad, Etah dated 29.12.2018, the appeal could have been filed within three months from the date of communication. The delay, if any, in filing such appeal could be condoned under Section 107(4) of the Act which provides that the delay not exceeding one month beyond the period of three months may be condoned by the assessing authority on being satisfied. In the instant case, against the order dated 29.12.2018, the petitioner had filed the appeal on 02.03.2020. Thus, the appeal was filed well beyond the period of 14 months and 3 days.

3. Section 107(2) read with Section 107(4) of the Act is a complete Code, insofar as the limitation to file the appeal is concerned. The principle of Section 5 of the Limitation Act, 1963 would have no application in face of such law which is a complete Code in itself for the purpose of appeal contemplated under Section 107 of the Act.

4. Thus, the admitted delay of 14 months and 3 days could not have been condoned. Consequently, the appellate authority has committed no error in rejecting the appeal as time barred.

5. The present writ petition is devoid of merit and is accordingly dismissed, leaving it open to the petitioner to seek such remedy as may be otherwise available.