https://www.taxtmi.com/caselaws?id=752720 The Calcutta HC ruled that appellate authorities under the West Bengal Goods and Services Tax Act, 2017 have jurisdiction to condone delays beyond the prescribed one-month limitation period under Section 107(4). Following the Division Bench precedent in S.K. Chakraborty Sons and Supreme Court guidance, the court held that Section 5 of the Limitation Act, 1963 applies in absence of a non obstante clause or specific exclusion. The appellate authority erred in refusing to entertain the delay condonation application. Finding the petitioner's explanation satisfactory, the HC condoned the delay and restored the appeal. en-us Tue, 07 May 2024 00:00:00 +0530 Thu, 16 May 2024 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752720 The Calcutta HC ruled that appellate authorities under the West Bengal Goods and Services Tax Act, 2017 have jurisdiction to condone delays beyond the prescribed one-month limitation period under Section 107(4). Following the Division Bench precedent in S.K. Chakraborty Sons and Supreme Court guidance, the court held that Section 5 of the Limitation Act, 1963 applies in absence of a non obstante clause or specific exclusion. The appellate authority erred in refusing to entertain the delay condonation application. Finding the petitioner's explanation satisfactory, the HC condoned the delay and restored the appeal. Case-Laws GST Tue, 07 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752720