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of <h1>Delayed appeal filing requires formal condonation application under Section 5 of Limitation Act despite pending writ proceedings</h1> <h3>EMARS MINING & CONSTRUCTION PRIVATE LIMITED Versus COMMISSIONER OF CGST & ANR.</h3> The Calcutta HC addressed a delayed appeal filing under Section 5 of the Limitation Act. Despite appellant's explanation that the matter was pending ... Condonation of delay in filing the appeal - Section 5 of the Limitation Act - HELD THAT:- As rightly submitted by the learned counsel for the respondents, there is a delay in filing the appeal. Though the delay is explained by stating that the matter was being agitated before the learned Writ Court, in any event, an application under Section 5 of the Limitation Act has to be filed. The appellant/assessee is granted liberty to file such application and such application being filed, the department is directed to compute the delay and then list the application for hearing. The High Court of Calcutta heard an appeal regarding a delay in filing. The appellant/assessee was granted liberty to file an application under Section 5 of the Limitation Act to address the delay. The department was directed to compute the delay and list the application for hearing.
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