https://www.taxtmi.com/caselaws?id=752266 The Calcutta HC held that the Appellate Authority has jurisdiction to condone delay beyond the prescribed one-month period for filing appeals under Section 107(4) of the Act, setting aside the Authority's contrary finding. However, since the petitioner failed to file an application for condonation of delay before the Appellate Authority, the HC could not consider whether sufficient cause existed for condoning the delay. The writ petition was disposed of without granting relief to the petitioner. en-us Wed, 01 May 2024 00:00:00 +0530 Fri, 02 May 2025 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752266 The Calcutta HC held that the Appellate Authority has jurisdiction to condone delay beyond the prescribed one-month period for filing appeals under Section 107(4) of the Act, setting aside the Authority's contrary finding. However, since the petitioner failed to file an application for condonation of delay before the Appellate Authority, the HC could not consider whether sufficient cause existed for condoning the delay. The writ petition was disposed of without granting relief to the petitioner. Case-Laws GST Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752266