Appellate Authority Can Condone Delay in Filing Appeal Beyond Prescribed Period Under GST Act | Calcutta HC
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- Last Updated on 15 February, 2024
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Case Details: S.K. Chakraborty & Sons v. Union of India - [2024] 159 taxmann.com 259 (Calcutta)
Judiciary and Counsel Details
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- Debangsu Basak & MD. Shabbar Rashidi, JJ.
- Ms Suman Sehanabis (Mandal), Adv. for the Appellant.
- Subir Kumar Saha & Ms Rima Sarkar, Adv. for the Respondent.
Facts of the Case
In the present case, the petitioner, a partnership firm, received a show cause notice alleging suppression of sales. It submitted reply and assessment order was passed against it. It had preferred an appeal against the order on date which was beyond 60 days and appeal was rejected by Appellate Authority on the ground of limitation. It filed writ petition against the order rejecting appeal.
High Court Held
The Honorable High Court noted that the Appellate Authority had not assessed the quality of the claim of the appellant for condonation of delay. It had proceeded on the basis that it did not possess any power to condone the delay beyond the period of 60 days from the date of communication of the adjudication order.
The Court further noted that the provisions of Section 5 of Limitation Act, 1963 have not been expressly or impliedly excluded by Section 107 of CGST Act, 2017. Therefore, the period for filing appeal can be extended based on facts and circumstances by Appellate Authority. Thus, the Court set aside order rejecting appeal and directed Appellate Authority to decide application for condonation of delay on merits.
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