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TMI Blog2024 (10) TMI 1431X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is as follows :- The present dispute pertains to the financial year 2015-16 and 2016-17. During the said period, the petitioner was providing works contract service to the government department and government undertakings. Additional/Joint Commissioner of CGST and Central Tax, Siliguri Commissionerate issued a show cause notice dated 27.04.2021 alleging that the petitioner has willfully suppr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l beyond 90 days. However, the Hon ble Calcutta High Court in MAT No. 81 of 2022 titled as S.K. Chakraborty Sons v. Union of India Ors has held that the appellate authority under the GST Act has power to condone the delay. Learned counsel for the respondent conceded to the said legal position and submits that in view of the law laid down by the Hon ble Division Bench in S.K. Chakraborty (Supra), t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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