Delay Understandable when Advocate Dies’: Calcutta HC Condones Late GST Appeal Filing, Says Parties Need Time to Engage New Advocate [Read Order]

In the recent ruling, the Calcutta HC condoned the Goods and Service Tax (GST) appeal caused by the sudden illness and death of the petitioner’s advocate and held that parties cannot be expected to immediately engage new counsel under such circumstances. It restored the appeal and directed the authority to decide the matter on merits.

The Petitioner, Hara Prasad Das, had filed an appeal against an order dated August 16, 2024 passed under Section 73 of the WBGST Act, 2017, which the appellate authority dismissed on the grounds of delay on November 12, 2025.

Section 73 of the West Bengal Goods and Services Tax 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.

“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 Counsel for the Petitioner drew the court's attention to the application for condonation of delay filed before the appellate authority and submitted that the appeal was filed belatedly for reasons beyond the control of the petitioner. The application revealed that papers pertaining to the appeal were handed up to the Advocate, and that “concerned Advocate delayed the process on the ground of his sickness and ultimately passed away on 14.01.2025”.

The Petitioner could not collect the papers and documents from the office of the Advocate until July 10, 2025 and he was also preoccupied with his elder brother's treatment, who also died in January 2025.

The order dated November 12, 2025 passed by the appellate authority was set aside since the application filed had not been considered. A copy of letter dated July 10, 2025 issued by Axis Bank Limited submitted upon the Assistant Commissioner of Revenue issuing a notice dated July 9, 2025 to the petitioner’s bank i.e. Axis Bank. The Bank has marked a lien on Rs.49,90,666/- to the petitioner’s account.

The High Court, consisting of Justice Om Narayan Rai, heard and reviewed the matter filed by the petitioner.

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The High Court, after considering the material on record, set aside the dismissal order and remanded the matter for fresh consideration of the condonation application. The Court observed that delays caused by an advocate's demise and subsequent engagement of new counsel are not uncommon and constitute sufficient explanation.

Further, directed State GST authorities to lift the attachment on the petitioner's bank account holding Rs 49,90,666/-, noting that recovery is deemed stayed under Section 107(7) following the appeal's revival and requisite deposit under Section 107(6) of the WBGST Act, 2017.

Thus, the petition was disposed of.

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