Honorable Calcutta High Court make a judgement in case of Arvind Gupta Vs Assistant Commissioner of Revenue State Taxes that in terms of Section 5 of the Limitation Act, 1963, Appellate Authority has power to condone delay in filing appeal beyond limitation period specified in Section 107 of the CGST Act, 2017. The Court directed the Appellate Authority to restore appeal.
Applicability of Section 5 of Limitation Act, 1963
Pushkar Mer 