Negligible Delay in filing: Calcutta HC condones Delay in Filing GST Appeal [Read Order]

The Calcutta High Court has recently condoned the delay in filing a Goods and Services Tax (GST) Appeal by the petitioner-Sikha Debnath, as only a negligible delay has been observed in the matter.

The petitioner had preferred an appeal before the competent authority under the West Bengal Goods and Services Act after a delay of 27 days from the statutory period of 3/4 months. The Appellate Authority rejected the appeal only on the ground that the same is barred by limitation.

Aggrieved petitioner approached the Calcutta High Court with the present writ petition.

Himangshu Kumar Ray and Abhilash Mittal ,on behalf of the petitioner referring to a decision in Suraj Mangar vs Assistant Commissioner of West Bengal State Tax, Cooch Behar Charge, Jalpaiguri, West Bengal & Ors (2023) submitted that the Court can allow the petitioner to file an appeal where there is delay of negligible period by extending time as stipulated under Section 107 even after expiry of three plus one month.

Additionally, the counsel for the petitioner referred to a case Debson Pumps Pvt. Ltd. and Anr. vs Assistant Commissioner of State Tax, Bowbazar Charge, Dharmatola and Anr., wherein the

Division Bench of the Calcutta High Court permitted the petitioner to file an appeal after the expiry of statutory period after condoning the delay.

Not contesting the arguments raised by the petitioner, the revenue representatives AGP Subir Kumar Saha and Bikramaditya Ghosh submitted that in view of the decisions of this Court, the prayer of the petitioner may be allowed.

In view of such a submission by the state representative and under the facts and circumstances of the case, the Appellate Authority was directed to accept the Memorandum of Appeal and decide the appeal on merits within six weeks.

The Single Bench of Justice Bibek Chaudhuri at Calcutta High Court also clarified that the court had not gone into the merits of the matter and the Appellate Authority is at liberty to decide the factual and legal issues involved in the appeal independently without being influenced in any way by the order passed, allowing the appeal for statistical purposes.

To Read the full text of the Order CLICK HERE

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