HC Set Aside Order Since Appellate Authority Failed to Exercise Jurisdiction by Not Considering Condonation Application

Case Details: Gour Mohan Bera v. State of West Bengal - [2024] 162 taxmann.com 882 (Calcutta)

Judiciary and Counsel Details

• Raja Basu Chowdhury, J.
• Siddhartha P. Dutta for the Petitioner. 
• Md. T.M. Siddiqui, Tanoy Chakraborty & Saptak Sanyal for the Respondent.

Facts of the Case

The petitioner filed an appeal against GST order beyond prescribed time limit along with application for condonation of delay. The Appellate Authority dismissed appeal solely on ground of limitation without considering condonation application. It filed writ petition against the rejection of appeal and contended that the Appellate Authority ought to have properly considered the application for condonation of delay.

High Court Held

The Honorable High Court noted that the Appellate Authority failed to exercise jurisdiction by not considering condonation application. Although, the explanation of petitioner for condoning the delay didn’t appear to be entirely satisfactory but for the ends of justice, the delay in filing the appeal should be condoned. Therefore, the Court directed the Appellate Authority to hear and dispose of appeal on merits within 6 weeks.

List of Cases Reviewed

• S.K. Chakraborty & Sons v. Union of India reported in 2023 SCC online Cal 4759 [Para 8] followed.