Back
RAJA BASU CHOWDHURY
Sanyukta Bhattacharjee – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
(Raja Basu Chowdhury, J.)
1. The instant writ petition has been filed, INTER ALIA, challenging the refusal on the part of the appellate authority to condone the delay in maintaining the appeal under Section 107 of the WBGST Act, 2017,[Hereinafter referred to as the “said Act”] by its order dated 28th February 2024.
2. It is the petitioner’s case that being aggrieved with the determination under Section 73 of the said Act dated 23rd August, 2023, the petitioner had filed an appeal under Section 107 of the said Act. Since, the appeal was filed beyond the period of limitation the same was accompanied by an application under Section 5 of the Limitation Act, 1963. The appellate authority, however, appears to have rejected the said application for condoning the delay by its order dated 28th February 2024 and had consequentially disposed of the appeal.
3. Challenging the aforesaid rejection of the application for condonation of delay the present writ application has been filed.
4. Mr. Dutta, learned advocate appearing for the petitioner by drawing attention of this Court to the provisions of Section 107(4) of the said Act submits that since the appellate authority was competent to
The appellate authority under the WBGST Act has the jurisdiction to condone delays beyond one month as per Section 5 of the Limitation Act, 1963.
The appellate authority under the APGST Act cannot condone delays beyond the one-month limit specified in Section 107(4), excluding broader provisions of the Limitation Act.
The term 'sufficient cause' under Section 107(4) of the A.P. G.S.T Act, 2017 should be interpreted with a justice-oriented approach, and the right of appeal is a substantive right that cannot be deni....
The court affirmed that while the CGST Act imposes strict limitations on appeals, such limitations do not apply in writ proceedings, allowing for the restoration of the appeal based on merits.
The main legal point established in the judgment is that the provisions of the CGST Act prevail over the provisions of the Limitation Act, and there is no power to entertain an appeal beyond the pres....
The interpretation of 'month' in legal contexts refers to calendar months, impacting limitation periods for appeals.
The appellate authority under the Jammu & Kashmir GST Act cannot condone delays beyond thirty days for filing appeals, and the High Court's extraordinary jurisdiction does not permit overriding this ....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
