https://www.taxtmi.com/caselaws?id=753347 The HC set aside the appellate authority's order refusing to condone delay in filing appeal under Section 107 of WBGST Act, 2017. The court held that appellate authority failed to exercise jurisdiction by rejecting condonation application merely because appeal was filed beyond one month limitation period. Relying on Division Bench precedent and SC judgment, the court concluded that Section 5 of Limitation Act, 1963 applies in absence of non obstante clause or specific exclusion. The court found petitioner's explanation for delay satisfactory and disposed of the application favorably. en-us Wed, 24 Apr 2024 00:00:00 +0530 Thu, 30 May 2024 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753347 The HC set aside the appellate authority's order refusing to condone delay in filing appeal under Section 107 of WBGST Act, 2017. The court held that appellate authority failed to exercise jurisdiction by rejecting condonation application merely because appeal was filed beyond one month limitation period. Relying on Division Bench precedent and SC judgment, the court concluded that Section 5 of Limitation Act, 1963 applies in absence of non obstante clause or specific exclusion. The court found petitioner's explanation for delay satisfactory and disposed of the application favorably. Case-Laws GST Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753347