https://www.taxtmi.com/caselaws?id=446606 The HC held that Section 5 of the Limitation Act, 1963 applies to the appeal period prescribed under Section 107 of the Act of 2017, allowing condonation of delay in filing appeals before the Appellate Authority. Since the Appellate Tribunal under Section 109 is not established in the State, the statutory remedy of appeal to the Tribunal is unavailable. The court rejected the revenue's contention that limitation periods under Section 107 exclude Section 5 of the Limitation Act. The HC found no express or implied exclusion of Section 5 and held that the prescribed 30-day appeal period plus a discretionary 30-day extension is not absolute. Accordingly, the Appellate Authority may extend the appeal period in appropriate cases. The decision favored the appellant by allowing condonation of delay and against the revenue. en-us Fri, 01 Dec 2023 00:00:00 +0530 Wed, 30 Jul 2025 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446606 The HC held that Section 5 of the Limitation Act, 1963 applies to the appeal period prescribed under Section 107 of the Act of 2017, allowing condonation of delay in filing appeals before the Appellate Authority. Since the Appellate Tribunal under Section 109 is not established in the State, the statutory remedy of appeal to the Tribunal is unavailable. The court rejected the revenue's contention that limitation periods under Section 107 exclude Section 5 of the Limitation Act. The HC found no express or implied exclusion of Section 5 and held that the prescribed 30-day appeal period plus a discretionary 30-day extension is not absolute. Accordingly, the Appellate Authority may extend the appeal period in appropriate cases. The decision favored the appellant by allowing condonation of delay and against the revenue. Case-Laws GST Fri, 01 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446606