Ashok Ghosh Vs State of West Bengal and Ors. (Calcutta High Court)
The intra-court appeal before the Calcutta High Court arose from the dismissal of a writ petition challenging an order refusing to condone delay in filing a GST appeal. The appellant, carrying on business under a proprietary concern, was issued a pre-show cause notice under Section 73(5) of the Central Goods and Services Tax Act, 2017, followed by an adjudication order under Section 74 dated May 19, 2022. Aggrieved, the appellant filed an appeal under Section 107(1) of the Act along with an application seeking condonation of delay.
The appellate authority dismissed the appeal on April 30, 2024, holding that it was filed beyond the maximum period prescribed under Section 107 of the Act and that there was no power to condone such delay. This order was challenged in a writ petition, which was dismissed by a learned Single Judge on August 19, 2024. The Single Judge held that there was no scope to condone delay beyond four months and relied on Supreme Court decisions rendered under the Central Excise Act, 1944. The Single Judge also held that reliance placed on an earlier Division Bench judgment of the same High Court was misplaced since its operation had been stayed by the Supreme Court.
