https://www.taxtmi.com/caselaws?id=752262 The Calcutta HC held that appellate authority under Section 107 of WBGST Act, 2017 has power to condone delay beyond one month prescribed period through Section 5 of Limitation Act, 1963. Following Division Bench precedent in S.K. Chakraborty Sons case and SC judgment in Superintending Engineer case, court found no non obstante clause excluding Section 29(2) of Limitation Act. Appellate authority erred in rejecting condonation application solely on ground of filing beyond one month limit. Petitioner's explanation was satisfactory, delay condoned, and appeal restored. en-us Tue, 30 Apr 2024 00:00:00 +0530 Mon, 06 May 2024 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752262 The Calcutta HC held that appellate authority under Section 107 of WBGST Act, 2017 has power to condone delay beyond one month prescribed period through Section 5 of Limitation Act, 1963. Following Division Bench precedent in S.K. Chakraborty Sons case and SC judgment in Superintending Engineer case, court found no non obstante clause excluding Section 29(2) of Limitation Act. Appellate authority erred in rejecting condonation application solely on ground of filing beyond one month limit. Petitioner's explanation was satisfactory, delay condoned, and appeal restored. Case-Laws GST Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752262