Delay in Filing GST Appeal due to demise of Assessee’s Father: Calcutta HC Condones Delay [Read Order]

The Calcutta High Court in a recent case condoned the delay in filing Goods and Service Tax ( GST ) appeal as the delay occurred due to demise of Assessee’s Father.

Farinni Leather Private Limited , the petitioner challenged the order of rejection of an appeal, by an order dated 28th March, 2024 by the appellate authority under Section 107 of  the Central/West Bengal Goods and Services Tax Act, 2017, the present writ petition has been filed.

Mr. Chatterjee, advocate representing the petitioner by drawing attention of the Court to order passed by the appellate authority submits that the appellate authority had mechanically rejected the said appeal by, inter alia, observing that the appellate authority is only competent to condone the delay provided the same is filed within the period of one month beyond the time prescribed for maintaining the appeal under Section 107 of the said Act.

It was submitted that being aggrieved by an order dated 16th October, 2023, passed under Section 73(9) of the said Act, for the tax period July, 2017 to March, 2018, the aforesaid appeal had been filed.

Simultaneously, with the filing of the appeal, the petitioner had also made pre-deposit as is required for maintaining the appeal under the provisions of the said Act. Unfortunately, the appellate authority had purported to reject the appeal, although, the petitioner in its application for condonation of delay had Sufficiently explained the delay in preferring the appeal.

Mr. Siddiqui, advocate appeared on behalf of the State-respondents.

The single bench of Justice Raja Basu Chowdhury Viewed that it cannot be said that there was or is lack of bona fide on the part of the petitioner in preferring the appeal.

It was evident that there was a delay of 17 days in filing the said appeal and the same was due to the medical reasons. From the documents disclosed by the petitioner it appears that the petitioner’s advocate, by reasons of his father’s illness, could not prepare the appeal in time. It was submitted that the petitioner’s advocate’s father ultimately, succumbed to the illness and expired on 17th February, 2024. The aforesaid had occasioned the delay in preferring the appeal.

Although, the petitioner had taken all steps to have the appeal filed within the time prescribed, unfortunately, by reasons of the circumstances which are beyond the control of the petitioner, the delay had occasioned. The appellate authority had glossed over  the aforesaid explanation given by the petitioner and had purported to reject the appeal, inter alia, on the ground that the  appellate authority is only competent to condone the delay  provided the same is filed within the period of one month beyond  the time prescribed.

The court viewed that the petitioner, having sufficiently explained the delay, the appellate authority ought to have appropriately considered the same. The court set aside the order passed by the appellate authority, refusing to condone the delay in filing the

appeal under Section 107 of the said Act.

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