Section 5 of Limitation Act applicable to GST Act. Appeal can be filed after 4 months. Hon. Cal. H.C.
S. K Chakraborty & Sons vs. Union of India. Delay condoned beyond 1 month.
Division Bench judgment of Calcutta High Court in the case of S.K.
Chakraborty & sons vs. Union of India and others reported in 2024-T.L.D.-22-CAL to argue that Section 5 of the Indian Limitation Act, 1963 (hereinafter referred to as 'the Limitation Act') would be attracted as Section 107 of the Act does not expressly or impliedly exclude the attraction of Section 5 of the Limitation Act.
