2024 (8) TMI 1583 - SCH - GST

Condonation of delay in filing appeal before the appellate authority - applicability of provisions of section 5 of the Limitation Act 1963 are attracted to the appeal filing period of limitation prescribed under Section 107 of the Act of 2017 or not - it was held by High Court 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. HELD THAT - Issue notice on the application seeking condonation of delay as well as on the Special Leave Petition. In the meantime operation of the impugned order shall remain stayed.

Summary

The Supreme Court, with Hon'ble Justices Pamidighantam Sri Narasimha and Sanjay Kumar presiding, issued an order upon hearing counsel for the petitioner. The Court "issued notice on the application seeking condonation of delay as well as on the Special Leave Petition." Additionally, the Court directed that "in the meantime, operation of the impugned order shall remain stayed." No counsel appeared for the respondent.