Chanda Construction & Anr. Vs State of West Bengal & Ors. (Calcutta High Court)
The Calcutta High Court considered a writ petition challenging an appellate order dated 26 June 2025 passed under Section 107 of the WBGST Act, 2017/CGST Act, 2017. The appellate authority had dismissed the petitioners’ statutory appeal against an assessment order dated 7 August 2024 issued under Section 73 of the Act, solely on the ground of delay.
The petitioners contended that the delay occurred because the working partner of the firm was seriously ill during the relevant period, preventing timely filing of the appeal. An application for condonation of delay had been submitted before the appellate authority, supported by medical documents evidencing the illness.
On examination of the impugned order, the High Court noted that although the appellate authority rejected the condonation application, it failed to record any reasons for such rejection. The Court further observed that the appellate authority had not disputed the fact of illness of the working partner. The record clearly showed that the illness existed during the relevant period and that the delay in filing the appeal was marginal.
The Court held that the petitioners could not be said to be grossly negligent in pursuing their remedy. It observed that refusal to condone the delay would result in the petitioners losing an important statutory appellate forum without consideration of the appeal on merits. In these circumstances, the delay ought to have been condoned.
