9911796707
TMI Blog2024 (6) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1963. The issue whether the Appellate Authority is competent to condone the delay beyond one month from the prescribed period for filing of an appeal has already been conclusively decided by the Hon ble Division Bench of this Court in the case of S. K. Chakraborty Sons Vs. Union of India [ 2023 (12) TMI 290 - CALCUTTA HIGH COURT] . No fruitful purpose will be served by remanding the aforesaid matter on the issue of condonation of delay to the Appellate Authority and also considering the explanation given by the petitioner, the petitioner has been able to sufficiently explain the delay in filing the appeal belatedly. The aforesaid appeal restored to its original file and number and direct the Appellate Authority to hear out the same in ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 the petitioner had received a notice as to why the appeal should not be rejected due to the delay as the same was filed beyond one month of the prescribed period as provided for under Section 107 (1) read with Section 107 (4) of the said Act. 6. Mr. Mazumder by drawing attention of this Court to the order impugned submits that the Appellate Authority by ignoring the explanation given by the petitioner and by placing reliance on the proviso to sub-section (4) of Section 107 of the said Act had returned a clear finding that there is no power vested with the Appellate Authority to allow the appeal beyond one month after the time prescribed for filing the appeal. According to the petitioner, the petitioner has not only a statutory right to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court in the case of S . K. Chakraborty Sons Vs. Union of India reported in 2023 SCC Online Calcutta 4759. 9. Having regard to the aforesaid I am of the view that the Appellate Authority ought to have taken note of the explanation given in the application for condonation of delay under Section 5 of the Limitation Act, 1963. 10. Having regard to the aforesaid, while setting aside the order of rejection of appeal dated 28th March, 2024 as appearing in Form GST APL 02 and taking note of the fact that no fruitful purpose will be served by remanding the aforesaid matter on the issue of condonation of delay to the Appellate Authority and also considering the explanation given by the petitioner, I am of the view that the petitioner has been ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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