Calcutta HC Allows Senior Citizen’s GST Appeal Despite 311-Day Delay Citing Non-Functional Tribunal [Read Order]
The High Court allowed the 311-day-delayed GST appeal to be revived upon the deposit of Rs. 15,000/- with the State Legal Services Authorities
a delay of 311 days, condoning the delay noting that the statutory second appellate forum was not yet functional. The Calcutta High Court allowed a Goods and Services Tax (GST) Appeal filed by a senior citizen, despite
The Court accordingly granted the petitioner one more opportunity to pursue the appellate remedy on the condition that the petitioner make payment of Rs. 15,000 as costs to the State Legal Services Authority.
The Petitioner, Vishnu Trading Co., filed a writ petition (WPA 20587 of 2025) in the High Court at Calcutta challenging an order dated May 26, 2025 passed by the appellate authority under Section 107 of the WBGST Act, 2017, which had dismissed the appeal against order dated March 22, 2024 under section 73 of WBGST Act, 2017, solely on the ground of delay of 311 days.
The Section 107 of West Bengal Goods and Services Act (WBGST) Act, 2017 explained that: Appeals to Appellate Authority.
“Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax 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.”
On the other hand, the section 73 of West Bengal Goods and Services Act (WBGST) Act, 2017 explained that: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful misstatement or suppression of facts.
Understand the complete process and tax nuances of GST refunds, Click here
“Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilized for any reason, other than the reason of fraud or any willful misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilized input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty leviable under the provisions of this Act or the rules made thereunder.”
The Petitioner explained the Delay of 311 days by stating that his managing partner was 83 years old and relied on an Accountant-cum-Consultant for GST related matters, who lacked proper understanding about the GST Law and gave wrong advice to the petitioner, resulted in appeal not being filed within the statutory period of limitation. However, the Appellate Authority had rejected this explanation.
The Bench consisting of a Single Member, Justice Om Narayan Rai, observed and heard the matter, filed by the Petitioner.
The High Court, considering the ends of Justice and Non-functionality of the Appellate Forum, decided to grant the Petitioner another opportunity to pursue its appeal under Section 107 of WBGST Act, 2017.
Further, the High Court directed that upon deposit of Rs. 15,000 with the State Legal Services Authority and furnishing proof of payment to the appellate authority, the appeal shall be heard on merits and the order dated May 26, 2025, would cease to have effect.
Thus, was disposed of on these terms, reviving Petitioner’s right to appellate remedy.
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
