https://www.taxtmi.com/caselaws?id=752265 The HC set aside the appellate authority's order rejecting an appeal under Section 107 of the West Bengal GST Act, 2017 for delay. Following the Division Bench precedent in S.K. Chakraborty Sons v. Union of India and Supreme Court guidance, the court held that absent a non obstante clause or specific exclusion, Section 5 of the Limitation Act 1963 applies through Section 29(2). The appellate authority retains power to condone delays beyond the prescribed one-month period and failed to properly exercise jurisdiction in rejecting the condonation application filed beyond four months from the communicated order. en-us Wed, 01 May 2024 00:00:00 +0530 Sat, 04 May 2024 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752265 The HC set aside the appellate authority's order rejecting an appeal under Section 107 of the West Bengal GST Act, 2017 for delay. Following the Division Bench precedent in S.K. Chakraborty Sons v. Union of India and Supreme Court guidance, the court held that absent a non obstante clause or specific exclusion, Section 5 of the Limitation Act 1963 applies through Section 29(2). The appellate authority retains power to condone delays beyond the prescribed one-month period and failed to properly exercise jurisdiction in rejecting the condonation application filed beyond four months from the communicated order. Case-Laws GST Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752265