High Court Reinstates Time-Barred Tax Appeal, Directs Hearing Within Six Weeks Despite Imperfect Delay Explanation HC allowed appeal challenging dismissal of time-barred appeal under WBGST/CGST Act. Despite finding explanation for delay not entirely satisfactory, Court ...
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High Court Reinstates Time-Barred Tax Appeal, Directs Hearing Within Six Weeks Despite Imperfect Delay Explanation
HC allowed appeal challenging dismissal of time-barred appeal under WBGST/CGST Act. Despite finding explanation for delay not entirely satisfactory, Court condoned delay and directed appellate authority to hear the appeal within six weeks. Original dismissal order was set aside, and appeal was restored to its original file, providing petitioner an opportunity to be heard.
Issues involved: Appeal against order u/s WBGST/CGST Act 2017 for condonation of delay.
The petitioner filed an appeal challenging an order passed u/s WBGST/CGST Act 2017, which was beyond the prescribed period of limitation. The appellate authority dismissed the appeal citing violation of section 107(1) and exceeding the time limit u/s 107(4) of the Act. The petitioner sought condonation of delay invoking Section 5 of the Limitation Act, emphasizing a strong case on merits.
The High Court considered the materials on record and referred to a previous judgment regarding the acceptance of appeals beyond the prescribed time limit u/s 107(4) of the Act. It found that the appellate authority failed to exercise its jurisdiction and should have properly considered the petitioner's explanation for the delay.
After evaluating the written and oral explanations provided by the petitioner, the Court, despite finding the explanation not entirely satisfactory, decided to condone the delay in filing the appeal u/s 107 of the Act. The order dismissing the appeal was set aside, and the appeal was restored to its original file and number. The appellate authority was directed to hear and dispose of the appeal within six weeks, providing an opportunity of hearing to the petitioner.
The writ petition was disposed of without any order as to costs, and since no affidavits were called for, the allegations in the petition were deemed not admitted by the respondents. All parties were instructed to act based on the server copy of the Court's order downloaded from its website.
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