9911796707
TMI Blog2025 (2) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... condonation of delay by invoking the provisions of Section 5 of the Limitation Act, 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]. 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Sharma 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 subsection (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 prefer an appeal but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 26th June, 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 able to suffic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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