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Appellate authority can condone delay in filing an appeal if sufficient cause is shown: HC
THE HON’BLE CALCUTTA HIGH COURT IN THE CASE OF Jharna Seal V/s Additional Commissioner, State Taxes, Directorate of Commercial Taxes & SGST, Siliguri Circle
, decided on 1-10-2024
👉 Issue:-
✔️ Is Appellate authority can condone delay in filing an appeal if sufficient cause is shown?
👉 The Hon’ble High Court Judgement:-
✔️ Appellate Authority should consider application for condonation of delay in filing appeal on merits. Petitioner sought permission to file appeal before Appellate Authority despite delay, relying on order by coordinate Bench of High Court – HELD : In S. K. Chakraborty& Sons v. Union of India [2024] 159 taxmann.com 259 (Cal.) it was held that provision of section 5 of Limitation Act, 1963 has not been expressly or impliedly excluded by section 107 of CGST Act and by virtue of section 29(2) of Limitation Act, section 5 of Limitation Act stands attracted – Court had clearly held that prescribed period under CGST Act is not final and in given facts and circumstances of a case, period for filing appeal can be extended by Appellate Authority
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