In the recent case, the Calcutta High Court, set aside an order rejecting appeal under section 107 of GST( Goods and Service Tax ) on sufficient explanation for delay in filing appeal and directed the Appellate Authority to hear the case within two months.
Partha Pratim Dasgupta,the petitioner/ assessee dissatisfied with the order dated 4th October,2023 passed under section 73(9) of the WBGST (West Bengal Goods and Service Tax) Act, 2017, and filed an appeal on 27th February 2024, under section 107 of the said act making a pre-deposit of 10% of disputed tax.
Even though the appeal was filed with a delay of 55 days which is beyond the prescribed time limit, it was accompanied by an application for condonation of delay. The petitioner received a notice on 18th March ,2024 stating why the appeal should not be rejected for being filed beyond the statutory period.
The Appellate Authority(AA) rejected the appeal and relied on S.107(4) of the said act and held that it had no power to allow the appeal beyond one month after the prescribed time.
A Single Bench of Justice, Raja Basu Chowdhury, on hearing both the sides and considering the material records contended that the petitioner had adequately explained the reason for delay.Therefore, the appeal is to be reinstated to its original file and number and direct the AA to hear the appeal on its merits within two months from the date of the order’s communication.
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