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        2024 (9) TMI 535 - HC - GST

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        Delayed appeal filing requires formal condonation application under Section 5 of Limitation Act despite pending writ proceedings The Calcutta HC addressed a delayed appeal filing under Section 5 of the Limitation Act. Despite appellant's explanation that the matter was pending ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                              Delayed appeal filing requires formal condonation application under Section 5 of Limitation Act despite pending writ proceedings

                              The Calcutta HC addressed a delayed appeal filing under Section 5 of the Limitation Act. Despite appellant's explanation that the matter was pending before the Writ Court, the court ruled that a formal condonation application under Section 5 was mandatory. The appellant was granted liberty to file such application, and the department was directed to compute the delay period and schedule 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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