Order Date – 14 February 2025

Parties: Green Filed Agrotech Vs The State of West Bengal & Ors.

Facts –

• The Petitioner, Green Filed Agrotech, filed an appeal under Section 107 of the act on 15.05.2024 along with 10% pre-deposit of the disputed amount as required under the GST Act.
• The appeal was delayed by 42 days beyond the prescribed period, and the petitioner submitted an application for condonation of delay. The appeal was rejected on the ground that had no power to condone the delay beyond one month from the prescribed period under Section 107(4) of the WB GST Act.

Issue –

• Whether the Appellate Authority has the power to condone the delay beyond one month from the prescribed period?

Order –

• The Divisional Bench of Hon’ble High Court observed that the appeal was obviously barred by limitation. However, at the same time, the aforesaid could not prevent the petitioner from maintaining an application for condonation of delay by invoking the provisions of Section 5 of the Limitation Act, 1963.
• Hence the Court was of view that the Appellate Authority ought to have taken note of the explanation given in the application for condonation of delay under Section 5 of the Limitation Act, 1963.
• The petitioner has been able to sufficiently explain the delay in filing the appeal belatedly. In view thereof, Court restored the appeal to its original file and number and direct the Appellate Authority to hear out the same in accordance with law on merit.