Calcutta HC Condones 35-Day Delay Beyond Statutory Limit in GST Appeal, Sets Aside Dismissal Passed without Considering Medical Grounds [Read Order]

The Calcutta High Court has condoned a 35-day delay beyond the statutory limitation period in filing a GST ( Goods and Services Tax ) appeal and set aside the dismissal order passed by the appellate authority, holding that the authority failed to consider medical grounds placed on record by the taxpayer.

Eximpo Tea Limited filed a petition challenging an order dated 29 October 2025 passed under Section 107 of the CGST/WBGST Act, 2017, by which its appeal against an adjudication order under Section 73 was rejected solely on the ground of limitation.

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The petitioner submitted that although the appeal was filed 35 days beyond the additional condonable period of one month prescribed under Section 107(4), the delay was neither wilful nor negligent. It was submitted that the delay occurred due to serious illness of the mother of the promoter-director, who was also the authorised signatory of the company.

The petitioner also stated that it was facing severe financial constraints during the relevant period, which further impeded timely filing of the appeal. Medical documents supporting the illness were placed before the appellate authority along with the application for condonation of delay.

The appellate authority dismissed the appeal without dealing with the medical grounds submitted by the petitioner.

Justice Om Narayan Rai noted that the impugned order did not reflect any consideration of the illness of the authorised signatory’s mother, which was a material factor in explaining the delay.

It was also observed that the delay in the present case was marginal and that the petitioner could not be said to be grossly negligent in prosecuting its statutory remedy. Therefore, the court held that the appellate authority had adopted an unduly rigid approach by refusing to condone the delay without examining the reasons furnished by the assessee.

Accordingly, the Calcutta High Court condoned the delay, set aside the appellate order and restored the appeal to the file of the appellate authority for fresh adjudication on merits. The bench also lifted the bank account attached.

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