https://www.taxtmi.com/caselaws?id=462613 Calcutta HC allowed appeal in condonation of delay case. Appellate authority rejected appeal filed beyond four-month limitation period without considering condonation prayer on merits. Court applied S.K. Chakraborty precedent holding Section 5 of Limitation Act 1963 remains applicable under GST Act 2017 via Section 29(2) of 1963 Act, as not expressly excluded by Section 107 of 2017 Act. HC ruled appellate authority erred in rejecting appeal solely on limitation grounds without examining delay condonation application substantively. en-us Wed, 02 Apr 2025 00:00:00 +0530 Wed, 02 Jul 2025 10:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462613 Calcutta HC allowed appeal in condonation of delay case. Appellate authority rejected appeal filed beyond four-month limitation period without considering condonation prayer on merits. Court applied S.K. Chakraborty precedent holding Section 5 of Limitation Act 1963 remains applicable under GST Act 2017 via Section 29(2) of 1963 Act, as not expressly excluded by Section 107 of 2017 Act. HC ruled appellate authority erred in rejecting appeal solely on limitation grounds without examining delay condonation application substantively. Case-Laws GST Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462613