Discretion of Appellate Authority in Admitting Appeals Beyond Limitation Period

Discretion of Appellate Authority in Admitting Appeals Beyond Limitation Period

In the case of Arvind Gupta v. Assistant Commissioner of Revenue State Taxes [Writ Petition Application No. 2904 of 2023 dated January 04, 2024], the esteemed Calcutta High Court determined that the Appellate Authority possesses the discretion to permit the submission of an appeal within one month after the expiration of the prescribed limitation period from the date of order communication, provided sufficient cause is demonstrated, as per Section 107(4) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”).

Facts of the case:

Issue:

Whether the Appellate Authority may exercise discretion to admit appeals submitted within one month after the limitation period?

Held:

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