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	Blog Categories All Custom Laws (6) GST Laws (43) GST Knowledge > GST Laws Professional Update Category: GST Laws, Posted on: 12/10/2024 , Posted By: CA SHIKHAR GARG Visitor Count:74 Professional Update (Goods and Service Tax Case laws) D.B. Civil Writ 2159/2024 (Calcutta High Court) Jharna Seal. vs Additional Commissioner, State taxes. Ratio Decidendi The Calcutta High court held that prescribed period for filing an appeal under section 107 of the WBGST Act, 2017 cannot be considered as final. The adjudicating authorities may decide to condone the delay based on the facts and circumstances of each case. Facts Petitioner prefers an appeal before the appellant forum, but delayed in doing so. Prayer has been made to condone the delay and permit to file an appeal before the appellant forum. Issue Whether the condonation of delay can be granted by the appropriate forum. Held. The Court clearly held that the prescribed period under the Act of 2017 is not final and in given facts and circumstances of a case, the period for filing the appeal can be extended by the appellate authority.. The Court passed order requesting the appellate authority to consider and decide the application for condonation of delay filed by the appellant on merits. (Disclaimer: The information provided by the author in the article is for general informational purposes only. All information provided is in the good faith, however we make no representation or warranty of any kind, express or implied, regarding the accuracy, adequacy, validity, reliability, availability or completeness of any information in the article.) CA Manoj Garg 9811275735 Disclaimer: The content of the blog does not create any responsibility of the firm / its authorized persons whose website is being accessed. The blog is not for legal use. Kindly verify the correctness of data/contents from your own sources. This is only for information purpose. To Activate comments you need to provide details for google authentication and facebook authentication

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