9911796707
TMI Blog2024 (1) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority rejected the appeal 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. 3. It is not in dispute that the appeal was presented beyond the time limit stipulated in the relevant statute. 4. It appears from the annexure to FORM GST APL-01 that the petitioner has specifically stated the period of delay and the reasons for filing the appeal petition beyond the statutory period of limitation. 5. The petitioner has cited the following reasons for delay: "1. The appellant is suffering from carcinoma maxilla. 2. During the month of July, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n authority for redressal of the grievances remain suspended. Apart from the general law of Limitation as prescribed in the Act of 1963, special statutes prescribe period of limitation for specific scenarios and mandates completion of proceedings within the time period specified. Prescription of a period of limitation by a special statute may or may not exclude the applicability of the Act of 1963. In the context of the issue that has fallen for consideration herein the provision of the Act of 1963 particularly Section 29 (2) thereof should be considered. 18. Section 29 (2) of the Act of 1963, has provided for situations where special or local law prescribes a period of limitation different from the period prescribed by the Act of 1963. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of. Moreover, Section 107 in its entirety has not expressly stated that, Section 5 of the Act of 1963 stands excluded. 20. Therefore, in our view, 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. The prescribed period of 30 days from the date of communication of the adjudication order and the discretionary period of 30 days thereafter, aggregating to 60 days is not final and that, in given facts and circumstances of a case, the period for filling the appeal can be extended by the Appellate Authority. 21. The issue that has been framed is answered in the affirmati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has made out sufficient cause for presenting the appeal beyond the statutory period of limitation. 14. 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. 15. This court, therefore, holds that the appellate authority failed to exercise its jurisdiction in the case on hand. 16. In view thereof, the delay in presenting the appeal before the appellate authority is condoned. 17. The appeal is restored to the file of the appellate authority. 18. The appellate authority, being the 3rd respondent in the writ petition, is directed to consider the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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