https://www.taxtmi.com/caselaws?id=780897 Calcutta HC held that the limitation under Section 107(4) of the GST Act is directory and, in appropriate cases, the Appellate Authority may condone delay if a proper explanation is furnished. The court found precedents under the Central Excise Act inapplicable and noted that a stay in proceedings before the SC does not constitute a binding declaration of law beyond the parties. The HC set aside the impugned order dated April 30, 2024, and directed the Appellate Authority to reconsider the condonation request after giving both parties opportunity to place material on record; petition disposed. en-us Tue, 04 Nov 2025 00:00:00 +0530 Wed, 05 Nov 2025 15:11:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780897 Calcutta HC held that the limitation under Section 107(4) of the GST Act is directory and, in appropriate cases, the Appellate Authority may condone delay if a proper explanation is furnished. The court found precedents under the Central Excise Act inapplicable and noted that a stay in proceedings before the SC does not constitute a binding declaration of law beyond the parties. The HC set aside the impugned order dated April 30, 2024, and directed the Appellate Authority to reconsider the condonation request after giving both parties opportunity to place material on record; petition disposed. Case-Laws GST Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780897