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TMI Blog2024 (5) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... e. It may be noticed that the petitioner did not file any application for condonation of delay before the Appellate Authority. The petitioner, however, says that before the application under Section 5 of the Limitation Act could be filed the appeal was dismissed on the ground of limitation without giving an opportunity to the petitioner - Be that as it may, since the petitioner has not filed an application for condonation of delay, this Court cannot consider whether there is any sufficient cause for condoning the delay. Thus, no relief can be granted in favour of the petitioner at this stage - The writ petition is accordingly disposed of. - HON BLE JUSTICE RAJA BASU CHOWDHURY For the petitioner : Mr. Sandip Choraria Mr. Rajeev Parik For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority had taken up the appeal for hearing and had dismissed the same by the impugned order, inter alia, observing that there is no scope under the provisions of the said Act read with corresponding Chapter and Section of the said Act for condoning the delay in submitting appeal beyond four months. 5. According to him, the aforesaid observation made by the Appellate Authority is contrary to the statute. There is nothing in the provisions of the said Act which bars the Appellate Authority from exercising jurisdiction to condone the delay beyond one month from the prescribed period as provided in the said Act 6. By placing reliance on a judgment delivered by a Hon ble Division Bench of this Court in the case of S.K. Chakraborty Sons v. Uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Yadav Steels versus Additional Commissioner Anr. reported in Neutral Citation 2024 AHC 26169 , She submits that the judgment delivered by the Division Bench of this Court in the case of S.K. Chakraborty Sons (supra) was considered by the learned Single Judge and by distinguishing the same, had concluded that taxing statutes like GST Act embody a comprehensive framework with specific limitation provisions tailored to expedite the resolution of tax-related matters. Section 107 of the said Act operates as a complete code in itself, explicitly delineating limitation periods for filing appeals and implicitly excluding the application of general limitation provisions such as Section 5 of the Limitation Act 1963. 9. In this case as no application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 29 (2) of the Limitation Act 1963, non applicable and in absence of specific exclusion of Section 5 of the Limitation Act, 1963, it would be improper to read implied exclusion thereof. Having regard to the above, in my view the Appellate Authority is not denude of its power to condone the delay beyond one month from the prescribed period of limitation as provided for in Section 107 (4) of the said Act. 13. It also appears that another Hon ble Division Bench of this Court in the case of Kajal Dutta versus Assistant Commissioner of State Tax, Suri Charge and Ors. reported in (2023) 97 GST 154 (Calcutta) had while considering the provisions of Section 107(4) of the said Act, held that the statute does not state that beyond the prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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