2024 (10) TMI 1431 - HC - GST

Power to condone delay - whether the appellate authority has the power to condone the delay beyond the statutory period? - HELD THAT - The issue of whether the appellate authority has the power to condone the delay beyond the statutory period is no more res integra in view of the law laid down by the Hon ble Division Bench in S.K. CHAKRABORTY SONS VERSUS UNION OF INDIA ORS. 2023 (12) TMI 290 - CALCUTTA HIGH COURT where it was held that 'Since provisions of Section 5 of the Act of 1963 have not been expressly or impliedly excluded by Section 107 of the Act of 2017 by virtue of Section 29 (2) of the Act of 1963, Section 5 of the Act of 1963 stands attracted.' This Court deems it appropriate to set aside the impugned order dated 02.11.2023 and remand the matter back to the appellate authority for fresh consideration on merit - Petition disposed off by way of remand.

Summary

The petitioner challenged show cause notice, order in original, and appeal order. Dispute related to service tax for 2015-16 and 2016-17. Appellate authority dismissed appeal due to delay, citing lack of power to condone delay. Calcutta High Court ruled appellate authority can condone delay. Court set aside appeal order and remanded the matter for fresh consideration. Writ petition disposed of.