Barjinder Singh Kohli Vs Assistant Commissioner of Revenue & Ors. (Calcutta High Court)
Barjinder Singh Kohli (“Petitioner”) filed a writ petition before the Calcutta High Court challenging the dismissal of his appeal by the Appellate Authority under Section 107 of the West Bengal GST Act, 2017 (WBGST Act) read with Section 107 of the Central GST Act, 2017 (CGST Act). The appellate order dated May 15, 2025, rejected the petitioner’s appeal on two grounds: delay in filing and non-compliance with the statutory pre-deposit requirement.
The original adjudication order under Section 74, dated January 7, 2025, determined only interest and penalty payable by the petitioner, showing “Nil” tax liability. The petitioner had already paid the underlying tax through DRC-03 on March 12, 2021. The appeal was filed on April 26, 2025, beyond the three-month period specified under Section 107(1) but within the condonable one-month period under Section 107(4). No pre-deposit was made because the order pertained solely to penalty and interest, with no tax demand. The petitioner also contended that the marginal delay should be condoned.
The Appellate Authority rejected the appeal, observing that the petitioner had failed to respond to a Show Cause Notice dated May 7, 2025, and had not requested additional time. The rejection relied on alleged violations of Section 107(1), (4), and (6), citing non-payment of pre-appeal deposits.
