9911796707
TMI Blog2024 (7) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... . Tanoy Chakraborty Mr. Saptak Sanyal For the CGST authority : Mr. K.K. Maiti Ms. Aishwarya Rajyashree ORDER Raja Basu Chowdhury , J : 1. The present writ petition has been filed, inter alia, challenging the order dated 22nd June, 2023 passed by the Appellate Authority under Section 107 of the West Bengal GST/CGST Act, 2017 (hereinafter referred to as 'the said Act'). 2. Records reveal that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndonation of delay was also filed. A medical certificate in support of such application for condonation of delay was also placed on record. 5. The records reveal that Appellate Authority by its order dated 24th November, 2023 by recording that there is a delay of six days and the appeal having been filed beyond the time prescribed as provided for in Section 107(4) of the said Act was, inter alia, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to hear out the same. 10. Mr. Sanyal, learned Advocate enters appearance on behalf of the respondents. 11. Heard learned Advocates appearing for the parties and considered the materials on record. In this case it has been noticed that there is a statutory right of the Registered Tax Payer (RTP) to prefer an appeal from an order of adjudication passed under Section 73(9) of the said Act. 12. Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the delay beyond one month from the time prescribed had duly been considered in the case of S.K. Chakraborty & Sons v. Union of India & Ors., reported in (2023) SCC Online Cal 4759. It has been held that in absence of non obstante clause rendering Section 29(2) of the Limitation Act, 1963, non applicable and in absence of specific exclusion of Section 5 of the Limitation Act, 1963, it would be i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Authority for deciding the matter on merits by giving an opportunity of hearing to the petitioner of being heard. 20. The aforesaid process of disposal of the appeal shall be completed within a period of eight weeks from the date of communication of this order. 21. With the aforesaid directions, writ petition stands disposed of. 22. There shall be no order as to costs. 23. Urgent Photostat c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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