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2024 (5) TMI 1140 - HC - GSTCondonation of delay in filing appeal - appeal barred by time as the same was filed beyond the prescribed period of limitation - HELD THAT - Although, the explanation does not appear to be entirely satisfactory, however, for the ends of justice, the delay in filing the appeal under Section 107 of the said Act should be and is accordingly condoned and the order dated 20th December 2023 issued in Form GST APL-02 stands set aside. The appeal is accordingly restored to its original file and number. The petition is disposed off.
Issues involved: Appeal against order u/s WBGST/CGST Act 2017 for condonation of delay.
The petitioner filed an appeal challenging an order passed u/s WBGST/CGST Act 2017, which was beyond the prescribed period of limitation. The appellate authority dismissed the appeal citing violation of section 107(1) and exceeding the time limit u/s 107(4) of the Act. The petitioner sought condonation of delay invoking Section 5 of the Limitation Act, emphasizing a strong case on merits. The High Court considered the materials on record and referred to a previous judgment regarding the acceptance of appeals beyond the prescribed time limit u/s 107(4) of the Act. It found that the appellate authority failed to exercise its jurisdiction and should have properly considered the petitioner's explanation for the delay. After evaluating the written and oral explanations provided by the petitioner, the Court, despite finding the explanation not entirely satisfactory, decided to condone the delay in filing the appeal u/s 107 of the Act. The order dismissing the appeal was set aside, and the appeal was restored to its original file and number. The appellate authority was directed to hear and dispose of the appeal within six weeks, providing an opportunity of hearing to the petitioner. The writ petition was disposed of without any order as to costs, and since no affidavits were called for, the allegations in the petition were deemed not admitted by the respondents. All parties were instructed to act based on the server copy of the Court's order downloaded from its website.
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