Vishnu Trading Co. Vs State of West Bengal and others. (Calcutta High Court)
The petitioner challenged an order dated 26 May 2025 passed by the appellate authority under Section 107 of the West Bengal GST Act, 2017, which had dismissed the petitioner’s appeal against an adjudication order dated 22 March 2024 under Section 73 of the same Act. The appeal was rejected on the ground that it was filed belatedly, with a delay of approximately 311 days.
The petitioner explained that the managing partner, aged 83, relied on an Accountant-cum-Consultant who lacked understanding of GST law and gave incorrect advice, resulting in the appeal not being filed within the statutory period. The appellate authority did not accept this explanation and dismissed the appeal for delay.
The Calcutta High Court, upon reviewing the record, observed that the petitioner should not be deprived of an opportunity to challenge the adjudication order, especially since the statutory forum of appeal under Section 112 of the Act against the appellate authority’s orders is not yet functional. To balance procedural compliance with justice, the Court allowed the petitioner a final opportunity to file the appeal under Section 107, subject to payment of Rs. 15,000 to the State Legal Services Authorities. Upon furnishing the receipt to the appellate authority, the authority is directed to hear the appeal on its merits. The Court clarified that the earlier impugned order dated 26 May 2025 shall then have no effect.
