Appellate Authority Erred in Rejecting Appeal on Ground That It Had No Power to Condone Delay Beyond 4 Months | HC
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 25 January, 2024
Latest from Taxmann
Case Details: Arvind Gupta v. Assistant Commissioner of Revenue State Taxes - [2024] 158 taxmann.com 551 (Calcutta)
Judiciary and Counsel Details
-
- Hiranmay Bhattacharyya, J.
- Boudhayan Bhattacharyya, Ms Stuti Bansal & Ms Rinki Saha for the Petitioner.
- Pretom Das, Dilip Kumar Agarwal, Ratan Banik & Biswaraj Agarwal for the Respondent.
Facts of the Case
The petitioner was a registered assessee and it filed appeal against the order of adjudicating authority. The Appellate Authority rejected the appeal on ground of delay and held that there is no scope under the provisions of GST Act for condoning delay in submitting the appeal beyond four months.
It filed writ petition against the rejection of appeal and contended that the Appellate Authority has power to condone delay in filing an appeal beyond limitation specified in Section 107.
High Court Held
The Honorable High Court noted that in the instant case, the petitioner was suffering from carcinoma maxilla and it went to Apollo Hospital, Delhi for his treatment. It was also submitted the prescriptions in support of the medical treatment of the petitioner. The Court further noted that Section 107 of CGST Act, 2017 does not exclude applicability of Limitation Act, 1963 and Section 5 of Limitation Act, 1963, providing for condonation of delay, stands attracted.
Therefore, the Court held that the impugned order passed by Appellate Authority that there is no scope to condone delay beyond four months would be liable to be set aside and the instant delay in presenting appeal was liable to be condoned. The Court also directed the Appellate Authority to restore appeal and consider the same on merit.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
