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The Calcutta High Court addressed the issue of condonation of delay in filing an appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017. The appeal was found to be barred by limitation and lacked an application under Section 5 of the Limitation Act, 1963. The Court referred to a previous case to determine the scope of Section 107 and the applicability of Section 5 of the Limitation Act. It was concluded that the Appellate Authority retains the power to condone delay beyond the prescribed period of limitation under Section 107(4) of the Act. Another case was cited to emphasize that the statute does not prohibit the Appellate Authority from exercising jurisdiction beyond the prescribed limitation period. The Court set aside the Appellate Authority's observation that condonation of delay is only possible within one month from the prescribed period. Ultimately, no relief was granted to the petitioner, and the petition was disposed of accordingly.
The Calcutta High Court addressed the issue of condonation of delay in filing an appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017. The appeal was found to be barred by limitation and lacked an application under Section 5 of the Limitation Act, 1963. The Court referred to a previous case to determine the scope of Section 107 and the applicability of Section 5 of the Limitation Act. It was concluded that the Appellate Authority retains the power to condone delay beyond the prescribed period of limitation under Section 107(4) of the Act. Another case was cited to emphasize that the statute does not prohibit the Appellate Authority from exercising jurisdiction beyond the prescribed limitation period. The Court set aside the Appellate Authority's observation that condonation of delay is only possible within one month from the prescribed period. Ultimately, no relief was granted to the petitioner, and the petition was disposed of accordingly.
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