9911796707
TMI Blog2025 (2) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... filed in Court today is taken on record. 2. The present writ petition has been filed, inter alia, questioning the purported rejection of the appeal under Section 107 of the West Bengal Goods and Service Tax Act, 2017 (hereinafter referred to as the said Act) vide form GST-APL 02 dated 26th June, 2024. 3. Mr. Sharma, learned advocate representing the petitioner submits that being aggrieved by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be condoned, there is no irregularity on the part of the Appellate Authority in refusing to condone the delay beyond the period of one month from the time prescribed. 8. Heard the learned advocates appearing for the respective parties and considered the materials on record. Admittedly in this case, it would appear that the appeal had been dismissed solely on the ground that the same had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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 consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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