Delay condonation u/s 107 WBGST/CGST upheld, appellate authority must consider appeals filed within extended limitation period

HC held that the appellate authority under the WBGST Act, 2017 read with the CGST Act, 2017 has jurisdiction to condone delay in filing an appeal beyond the initial limitation period, up to the statutorily permissible extended period. The impugned order rejecting the appeal solely on the ground that delay beyond four months could not be condoned was found legally infirm and amounted to a failure to exercise jurisdiction. On examining the reasons disclosed in FORM GST APL-01, HC held that sufficient cause was made out and accordingly condoned the delay, restoring the appeal for adjudication on merits.

---

---

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.

---