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2024 (5) TMI 773 - CALCUTTA HIGH COURTCondonation of delay in filing an appeal before the appellate authority - Applicability of Section 5 of the Limitation Act, 1963 - Power and Jurisdiction of appellate authority to condone the delay beyond the prescribed period - appeal filed beyond one month from the prescribed period of limitation, as provided in Section 107 (4) of the West Bengal Goods and Services Tax Act, 2017 - HELD THAT:- It may be noticed that an identical issue had fell for consideration before the Hon’ble Division Bench of this Court in the case of S.K. Chakraborty & Sons [2023 (12) TMI 290 - CALCUTTA HIGH COURT]. The Division Bench of this Court, while considering the scope and ambit of Section 107 of the said Act and the applicability of Section 5 of the Limitation Act 1963 on the basis of the provisions contained in Section 29 (2) of the Limitation Act 1963 and by placing reliance on the judgment delivered by the Hon’ble Supreme Court in the case Superintending Engineer/Dehar Power House Circle Bhakra Beas Management Board (PW) Slapper and another versus Excise and Taxation Officer Sunder Nagar/Assessing Authority [2019 (11) TMI 6 - SUPREME COURT], had concluded 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 improper to read implied exclusion thereof. The appellate authority had failed to exercise jurisdiction in refusing to entertain the application under Section 5 of the Limitation Act, since the same was filed beyond one month, beyond the prescribed period of Limitation as provided for in Section 107 (4) of the said Act. Having considered the application for condonation of delay, and the explanation offered by the petitioner, it is found that the explanation provided by the petitioner is satisfactory and delay has been sufficiently explained. Having regard thereto the delay in preferring the appeal under Section 107 of the said Act is condoned and appeal is restored to its original file and number. The writ petition is disposed of without any order as to costs.
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