2025 (4) TMI 1660

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....eal on the ground that the same was filed beyond the maximum period of four months from the date of communication of the order appealed against. 2. Mr. Bhattacharyya, learned advocate appearing for the petitioner submits that the issue as to whether the appellate authority has the power to condone the delay in preferring the appeal filed under Section 107 of the WBGST Act read with SGST Act has been settled by the Hon'ble Division Bench in M.A.T. 81 of 2022 in the case of S.K. Chakraborty and Sons Vs. Union of India and others. 3. Mr. Rahman, learned advocate appearing for the State submits that the revenue has preferred a special leave petition being Special leave Petition (Civil) Diary No.(s) 28069 of 2024 against the said order of ....

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....K. Chakraborty and Sons(supra) held that since the provisions of Section 5 of the Act of 1963 have not been expressly or impliedly excluded by Section 107 of the Act of 2017 by virtue of Section 29(2) of the Act of 1963, Section 5 of the Act of 1963 stands attracted. The Hon'ble Division Bench held thus : "16. The Co-ordinate Bench in Kajal Dutta (supra) has construed the provisions of Section 107(1) and (4) of the Act of 2017 and held that, the statue does not state that beyond the prescribed period of limitation the appellate authority cannot exercise jurisdiction. 17. It is in the interest of the nation that litigations come to an end as expeditiously as possible. To Achieve such purpose, legislature has enacted the Act....

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....sider the provisions of Section 108 of the Act of 2017 which provides for a power of revision to the designated authority, against an order of adjudication. In case of revision a far more enlarged period of time for the Revisional Authority to intervene has been prescribed. Two periods of limitations have been prescribed for two different authorities namely, the Appellate Authority and the Revisional Authority in respect of the same order of adjudication. Any interference with the order of adjudication either by the Appellate Authority or by the Revisional Authority would have an effect on the defaulter/noticee. Section 107 does not have a non- obstante clause rendering Section 29(2) of the Act of 1963 non-applicable. In absence of specific....