Case Law Details
Sikha Debnath Vs Assistant Commissioner of State Tax (Calcutta High Court)
The Hon’ble Calcutta High Court in the matter of Sikha Debnath v. The Assistant Commissioner of State Tax and Ors. [WPA 304 of 2023 dated February 10, 2023] condoned the delay of period of limitation to file appeal before the Appellate Authority by the assessee. Held that, the court can allow the assessee to file an appeal where there is delay of a negligible period by extending time as stipulated under Section 107 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”). Further, directed the Appellate Authority to accept the memorandum of appeal and decide on the merits within six weeks.
Facts:
Sikha Debnath (“the Petitioner”) had preferred an appeal before the Appellate Authority (“the Respondent”) under the CGST Act after a delay of 27 days from the statutory period. The Respondent rejected the appeal only on the ground that the same is barred by limitation.
Being aggrieved, this petition has been filed.
Please become a Premium member. If you are already a Premium member, login here to access the full content.