2024 (1) TMI 1096 - HC - GST

Condonation of delay in filing appeal - Applicability of limitation act - Power of Appellate authority to condone the delay - appeal rejected on the ground of delay upon holding that there is no scope under the provisions of WBGST Act, 2017 read with the corresponding Chapter and Section of the CGST Act, 2017 for condoning the delay in submitting the appeal beyond four months - HELD THAT - This court is of the considered view that it was well within the power of the appellate authority to consider the prayer of the petitioner for condonation of delay. The impugned order passed by the appellate authority that there is no scope to condone the delay beyond four months suffers from infirmity. This court has to consider whether the petitioner has made out sufficient cause for presenting the appeal beyond the statutory period of limitation - After going through the reasons for the delay as evident from the annexure to FORM GST APL-01, this court is of the considered view that the petitioner was prevented by sufficient cause for not preferring the appeal within the statutory period. This court, therefore, holds that the appellate authority failed to exercise its jurisdiction in the case on hand - the delay in presenting the appeal before the appellate authority is condoned.

Summary

Issues involved:
The petitioner challenged the order of the Senior Joint Commissioner of Revenue, Jalpaiguri Circle, rejecting the appeal due to delay beyond the statutory period.

Judgment Details:

Issue 1: Challenge to rejection of appeal due to delay
- The petitioner cited reasons for delay, including health issues requiring treatment in Delhi.
- The appellate authority rejected the appeal based on lack of power to condone the delay.
- The Hon'ble Division Bench held that the appellate authority can exercise jurisdiction beyond the prescribed period.
- Section 107 of the Act of 2017 does not exclude the applicability of the Act of 1963.
- The appellate authority has the discretion to allow an appeal beyond the limitation specified in Section 107.
- The court found the petitioner had sufficient cause for the delay.
- The delay in presenting the appeal was condoned, and the appeal was restored for consideration on merit.

Conclusion:
The High Court allowed the petition, directing the appellate authority to consider the appeal on merit and decide accordingly. The court emphasized the importance of considering sufficient cause for delay and upheld the petitioner's appeal based on legal provisions and precedents.