https://www.taxtmi.com/caselaws?id=753131 The HC dismissed a petition challenging the rejection of an appeal under Section 107 of the West Bengal GST Act, 2017. The appellate authority had refused to condone delay beyond one month from the prescribed limitation period. The HC held that following Division Bench precedents, the appellate authority has power to condone delay beyond one month as Section 5 of the Limitation Act, 1963 applies in absence of specific exclusion. The authority's observation limiting condonation to one month was set aside, but no relief was granted to the petitioner at this stage. en-us Thu, 09 May 2024 00:00:00 +0530 Wed, 30 Apr 2025 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753131 The HC dismissed a petition challenging the rejection of an appeal under Section 107 of the West Bengal GST Act, 2017. The appellate authority had refused to condone delay beyond one month from the prescribed limitation period. The HC held that following Division Bench precedents, the appellate authority has power to condone delay beyond one month as Section 5 of the Limitation Act, 1963 applies in absence of specific exclusion. The authority's observation limiting condonation to one month was set aside, but no relief was granted to the petitioner at this stage. Case-Laws GST Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753131