Belated Filing of Appeal against Order of Demand of GST and Penalty: Calcutta HC allows Manual Filing [Read Order]

A Single Bench of the Calcutta High Court recently allowed the petitioner to manually file the appeal against the order of Goods and Services Tax ( GST ) demand which could not be filed online within the stipulated time.

The order of demand of Goods and Services Tax ( GST ) along with the penalty passed by the Assistant Commissioner, State Tax Bureau of Investigation was challenged in the present writ petition. The Calcutta High Court, however, observed that the petitioner-assessee has alternative and efficacious remedies to seek and obtain relief, under Section 107 of the West Bengal Goods and Services Tax Act, 2017.

As per Section 107 of the West Bengal GST Act, Any person aggrieved by any decision or order passed under the Act or the Central Goods and Services Tax (CGST) Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. It provides the person aggrieved with the opportunity to seek redressal of the grievance at the appellate level.

Hirak Barman and Bikramaditya Ghosh represented the State-Revenue, who is the respondent in the matter before the Circuit Bench of the Calcutta High Court.

However, on behalf of the petitioner, Himangshu Kumar Roy and Abhilash Mittal submitted that the time to prefer such appeal since has expired, the petitioner will not be able to file the said appeal online, he seeks leave to file the appeal manually on the ground that the order under challenge was passed manually.

The Single Bench of Justice Biswajit Basu, at this instance, granted the permission to file the said appeal as per the prayer of the petitioner.

To Read the full text of the Order CLICK HERE

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