A Single Bench of Calcutta High Court, condoning the delay in presenting the appeal before the Goods and Services Tax ( GST ) appellate authority, restored it to the file of the appellate authority.
The petitioner, aggrieved by the Impugned Order that rejected their appeal citing a delay beyond four months, approached the High Court seeking relief.
The central issue before the court was whether the Appellate Authority retains discretion to consider appeals filed within one month after the expiry of the limitation period.
The Bench noted that, “It is not in dispute that the appeal was presented beyond the time limit stipulated in the relevant statute.”
The petitioner cited the following reasons for delay:
“1. The appellant is suffering from carcinoma maxilla.
2. During the month of July, 2023 he went to Apollo Hospital, Delhi for his treatment (Prescription enclosed).
3. He has to frequently visit Doctors at Delhi for his precarious health condition”.
“It further appears from the said annexure that the prescriptions in support of the medical treatment of the petitioner was also enclosed”, the Bench noted.
The Calcutta High Court, referring to the precedent in S.K. Chakraborty v. Union of India & Ors. clarified that Section 5 of the Limitation Act, 1963 remains applicable and empowers the Respondent-Tribunal to entertain appeals showing sufficient cause even after the prescribed period.
The Single Bench of Justice Hiranmay Bhattacharyya observed that the Respondent had the authority to condone the delay and criticized the Impugned Order for its restrictive interpretation.
Considering the circumstances presented in FORM GST APL-01, which detailed the reasons for delay, including the petitioner’s medical condition, the court ruled in favor of the petitioner, restoring the matter to the file of the appellate authority.
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