Mukul Islam Vs Assistant Commissioner of Revenue (Calcutta High Court)
The Calcutta High Court recently delivered a judgment in the case of Mukul Islam versus Assistant Commissioner of Revenue, pertaining to a writ petition challenging the refusal to condone delay in maintaining an appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017 (referred to as “the said Act”).
The petitioner, aggrieved by a determination under Section 73 of the said Act dated 26th June, 2023, had filed an appeal under Section 107. However, since the appeal was filed beyond the limitation period, it was accompanied by an application under Section 5 of the Limitation Act, 1963. The appellate authority rejected the application for condonation of delay by its order dated 27th March, 2024, consequently disposing of the appeal.
Mr. Choraria, representing the petitioner, argued that the appellate authority had the jurisdiction to entertain the appeal beyond the prescribed period, and thus the rejection of the application for condonation of delay was erroneous. He cited a judgment by a Division Bench of the court in K. Chakraborty & Sons v. Union of India, emphasizing the applicability of Section 5 of the Limitation Act, 1963.
Ms. Sarkar, representing the State respondents, contended that Section 107(4) of the said Act does not empower the appellate authority to condone delay beyond one month from the prescribed period, thereby excluding the applicability of Section 5 of the Limitation Act, 1963.
