56-Day Delay in GST Appeal Due to Partner’s Family Illness: Calcutta HC Sets Aside Rejection, Remands Matter to Appellate Authority [Read Order]

Star Light House & Anr.,petitioner-assessee, filed a writ petition against the order dated 9th June, 2025, which rejected their appeal under Section 107 of the West Bengal Goods and Service Tax/ Central Goods and Service Tax ( WBGST/CGST) Act, 2017 on the ground of a 56-day delay.

The appeal had been filed against an order passed under Section 73 on 29th July, 2024, for the tax period 2019-20. The petitioners explained that the delay was caused as one of the partners, who was handling tax matters, was occupied with the treatment of his terminally ill mother, who later passed away on 15th December, 2024. This situation led to the delayed filing of the appeal.

The Court considered the submissions of both parties and held that the appellate authority had rejected the appeal in a mechanical manner without giving due weight to the explanation offered.

It observed that the medical condition of the partner responsible for tax matters had been noted, yet the explanation for the delay was not accepted, even though the petitioners had filed their return on time and the delay related only to the appeal.

The Court found that such rejection was not a judicious exercise of discretion.

Accordingly, the bench set aside the order of the appellate authority, condoned the delay, and remanded the matter back for disposal of the appeal on merits within twelve weeks from the date of communication of the order.

Justice Raja Basu Chowdhury also took note of the pre-deposit of Rs. 1,26,832 already made by the petitioners and held that the attachment order issued in Form GST DRC-13, linked to the demand in Form GST DRC-07 dated 29th July, 2024 for the tax period 2019-20, could not be sustained. The attachment order was quashed, and the writ petition was disposed of with these directions.

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates