Appellate authority has powers to condone the delay in filing appeal beyond four months: Calcutta HC
The Calcutta High Court in the matter of Arvind Gupta V/ s Asst. Commissioner of Revenue State Tax [W.P.A. No. 2904 of 2023 decided on 04-01-2024] has held that since section 107 of CGST / WBGST Act does not exclude applicability of Limitation Act, 1963, sec. 5 of the Limitation Act providing for condonation of delay stands attracted and appellate authority has power to condone delay in filing an appeal beyond limitation specified in Section 107.
Therefore, appellate authority’s order rejecting the appeal on the ground of delay upon holding that there was no scope under provisions of GST Act for condoning delay in submitting appeal beyond four months suffers from infirmity. HC condoned the delay and restored the appeal to file of the appellate authority with directions to the appellate authority to consider the appeal on merit.The Court held that the petitioner had presented sufficient cause for the delay, primarily due to health reasons.
The copy of the order is as under:
Arvind Gupta Vs. Assistant Commissioner of Revenue
From,
Krishnakant Jakhotia
Mobile No :-9422507911
Email Id :- taxtalknew@gmail.com
