Senior Citizen Gets Conditional Relief After GST Appeal Dismissed as Time-Barred

Debapriya Chatterjee Vs State of West Bengal & Ors. (Calcutta High Court) The Calcutta High Court considered a writ petition challenging an order dated 17 October 2025 passed by the appellate authority under Section 107 of the West Bengal Goods and Services Tax Act, 2017 / Central Goods and Services Tax Act, 2017. By the impugned order, the appellate authority had dismissed the petitioner’s appeal against an adjudication order dated 18 January 2024 solely on the ground of delay. The petitioner contended that an application for condonation of delay had been filed before the appellate auth...