Appellate authority under Section 107 WBGST Act can condone delay beyond one month using Limitation Act Section 5

The Calcutta HC held that appellate authority under Section 107 of WBGST Act, 2017 has power to condone delay beyond one month prescribed period through Section 5 of Limitation Act, 1963. Following Division Bench precedent in S.K. Chakraborty Sons case and SC judgment in Superintending Engineer case, court found no non obstante clause excluding Section 29(2) of Limitation Act. Appellate authority erred in rejecting condonation application solely on ground of filing beyond one month limit. Petitioner's explanation was satisfactory, delay condoned, and appeal restored.

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Issues involved: Challenge to refusal of appellate authority to condone delay in maintaining appeal u/s 107 of WBGST Act, 2017.

Details of the Judgment:

Issue 1: Refusal to Condone Delay
The petitioner challenged the refusal of the appellate authority to condone the delay in maintaining the appeal u/s 107 of the WBGST Act, 2017. The petitioner had filed an appeal beyond the limitation period, accompanied by an application u/s 5 of the Limitation Act, 1963. The appellate authority rejected the application for condonation of delay, leading to the disposal of the appeal. The petitioner argued that the appellate authority failed to exercise its jurisdiction, contending that there is no implied bar in the Act from condoning the delay beyond the prescribed period. The petitioner relied on a judgment emphasizing the applicability of Section 5 of the Limitation Act, 1963.

Issue 2: Applicability of Limitation Provisions
The State respondents argued that the appellate authority does not have the power to condone the delay beyond the prescribed period provided in the Act, as it is a self-contained code excluding the applicability of Section 5 of the Limitation Act, 1963. They cited a judgment emphasizing that the GST Act embodies specific limitation provisions, excluding general provisions like Section 5 of the Limitation Act, 1963.

Judgment Summary:
The Hon'ble Justice Raja Basu Chowdhury considered the legal issue of whether the appellate authority had failed to exercise jurisdiction in rejecting the application for condonation of delay beyond the prescribed period. Referring to previous judgments, it was concluded that the appellate authority is not devoid of power to condone the delay beyond the prescribed period. Another Division Bench held that the statute does not prohibit the appellate authority from exercising jurisdiction beyond the limitation period. The judgment from the Allahabad High Court was deemed unpersuasive. Consequently, the order refusing to condone the delay was set aside, and the appeal was restored, directing the appellate authority to hear and dispose of the appeal on merits within a month without unnecessary adjournments. The writ petition was disposed of without costs, with parties instructed to act based on the official copy of the order.

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