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TMI Blog2025 (1) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... ly in light of judicial precedents supporting such relief. In S.K. CHAKRABORTY SONS VERSUS UNION OF INDIA ORS. [ 2023 (12) TMI 290 - CALCUTTA HIGH COURT] the Hon ble Division Bench 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 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'. In light of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred an appeal against the adjudication order, accompanied by an Application for Condonation of Delay. Alongside the appeal, the petitioner deposited a pre-deposit amounting to Rs. 6,64,190/-, as required under the law. The respondent department was duly informed of the filing of the appeal and a formal prayer was made to refrain from taking any coercive action during the pendency of the proceedings. 7. The petitioner also submitted an application specifically seeking the withdrawal of the attachment order imposed on its bank accounts. Despite these representations, the respondents have not taken any steps to address the petitioner's grievances or withdraw the attachment. 8. The petitioner, therefore, seeks intervention from this Hon& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n prescribed for two different authorities namely, the Appellate Authority and the Revisional Authority in respect of the same order of adjudication. Any interference with the order of adjudication either by the Appellate Authority or by the Revisional Authority would have an effect on the defaulter/notice. Section 107 does not have a non-obstante clause rendering Section 29 (2) of the Act of 1963 non-applicable. In absence of specific exclusion of the Section 5 of the Act 1963 it would be improper to read an implied exclusion thereof. Moreover, Section 107 it its entirely 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 ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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