9911796707
TMI Blog2024 (4) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... nation of delay - HELD THAT:- According to Section 107(4) of the Act the Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month. The Hon ble Division Bench in S. K. Chakraborty Sons [ 2023 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r>AMRITA SINHA, J. Mr. Bikramaditya Ghosh Ms. Supriya Singh Mr. Rajib Parik Mr. Swarup Das Mr. Ved Rai For the Petitioner Mr. Pretom Das Ms. Rima Sarkar. For the State ORDER 1. Affidavit-of-service filed in Court today is taken on record. 2. The petitioner intends to prefer an appeal before the appellate forum but is delayed in doing so. Prayer has been made to condone the delay and permit he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by any decision or order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. 6. According to Section 107(4) of the Act the Appellate Authority may, if he is satisfied that the appellant was preven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late authority to consider and decide the application for condonation of delay filed by the appellant on merits. 10. The effect of the order of stay passed by a superior forum has been laid down in Pijush Kanti Chowdhury vs State reported in 2007 3 CHN 178 wherein the Court held that unless a decision is set aside it remains as a binding precedent although it may not be binding on the parties to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner for condoning the delay on merits. 14. If the appellate authority is of the opinion that the delay may be condoned, then necessary order may be passed by the said authority and the appeal be heard and disposed of on merits. 15. The writ petition stands disposed of. 16. Urgent certified photocopy of this order, if applied for, be supplied to the parties upon compliance of usual legal formali ..... X X X X Extracts X X X X X X X X Extracts X X X X
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