Appellate Authority has the discretion to allow an appeal presented after the expiry of the limitation period

Last updated: 27 March 2024

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Quick Summary

The Calcutta High Court has ruled that an Appellate Authority has the discretion to accept a Goods and Services Tax (GST) appeal presented up to one month after the usual deadline, provided sufficient cause for the delay is demonstrated. This decision clarifies that Section 5 of the Limitation Act, 1963, which allows for condonation of delay, is applicable to GST appeals under Section 107(4) of the CGST Act. Consequently, an authority wrongly rejecting an appeal solely due to delay, without considering the reasons, has failed to exercise its jurisdiction.

Court :
Calcutta High Court

Brief :
The Hon'ble Calcutta High Court in the case of Arvind Gupta v. Assistant Commissioner of Revenue State Taxes [Writ Petition Application No. 2904 of 2023 dated January 04, 2024], held that the Appellate Authority has the discretion to allow an appeal to be presented within one month after expiry of the period of limitation stipulated from the date of communication of the order upon sufficient cause being shown as per Section 107 (4) of the Central Goods and Services Tax Act, 2017 ("the CGST Act").

Citation :
Writ Petition Application No. 2904 of 2023 dated January 04, 2024

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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