TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appellate authority must consider sufficient cause before rejecting delayed GST appeals under Section 107</h1> <h3>Arvind Gupta Versus Assistant Commissioner of Revenue State Taxes, Cooch Behar Charge & Ors.</h3> Arvind Gupta Versus Assistant Commissioner of Revenue State Taxes, Cooch Behar Charge & Ors. - 2024 (82) G. S. T. L. 133 (Cal.) Issues involved:The petitioner challenged the order of the Senior Joint Commissioner of Revenue, Jalpaiguri Circle, rejecting the appeal due to delay beyond the statutory period.Judgment Details:Issue 1: Challenge to rejection of appeal due to delay- The petitioner cited reasons for delay, including health issues requiring treatment in Delhi.- The appellate authority rejected the appeal based on lack of power to condone the delay.- The Hon'ble Division Bench held that the appellate authority can exercise jurisdiction beyond the prescribed period.- Section 107 of the Act of 2017 does not exclude the applicability of the Act of 1963.- The appellate authority has the discretion to allow an appeal beyond the limitation specified in Section 107.- The court found the petitioner had sufficient cause for the delay.- The delay in presenting the appeal was condoned, and the appeal was restored for consideration on merit.Conclusion:The High Court allowed the petition, directing the appellate authority to consider the appeal on merit and decide accordingly. The court emphasized the importance of considering sufficient cause for delay and upheld the petitioner's appeal based on legal provisions and precedents.
TaxTMI 