GST Appellate Authority can Condone Delay beyond Prescribed Limitation Period

Mukul Islam Vs The Assistant Commissioner of Revenue (Calcutta High Court) The case of Mukul Islam Vs The Assistant Commissioner of Revenue, heard at the Calcutta High Court, involved a challenge to the refusal of the appellate authority to condone a delay in maintaining an appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017. The petitioner had filed an appeal beyond the prescribed limitation period, accompanied by an application under Section 5 of the Limitation Act, 1963. The appellate authority rejected the application, leading to the disposal of the appeal. The pet...