Case Law Details
Sikha Debnath Vs Assistant Commissioner of State Tax (Calcutta High Court)
Honorable Calcutta High Court at Circuit Bench at Jalpaiguri , Hon’ble JUSTICE BIBEK CHAUDHURI in WPA 304 of 2023, was pleased to pass an order and condoned the delay in filing a Goods and Services Tax (GST) Appeal by the petitioner-Sikha Debnath, as only a negligible delay has been observed in the matter. The petitioner had preferred an appeal before the competent authority under the West Bengal Goods and Services Act after a delay of 27 days from the statutory period of 3/4 months. The Appellate Authority rejected the appeal only on the ground that the same is barred by limitation. Aggrieved petitioner approached the Calcutta High Court with the present writ petition. Mr. Himangshu Kumar Ray and Mr. Abhilash Mittal appeared on behalf of the petitioner and referred a decision of co-ordinate bench in Suraj Mangar vs Assistant Commissioner of West Bengal State Tax, Cooch Behar Charge, Jalpaiguri, West Bengal & Ors and submitted that the Court can allow the petitioner to file an appeal where there is delay of negligible period by extending time as stipulated under Section 107 even after expiry of three plus one month. Additionally, the counsel for the petitioner referred to a case Debson Pumps Pvt. Ltd. and Anr. vs Assistant Commissioner of State Tax, Bowbazar Charge, Dharmatola and Anr., wherein the Division Bench of the Calcutta High Court permitted the petitioner to file an appeal after the expiry of statutory period after condoning the delay. The revenue representatives AGP Subir Kumar Saha and Bikramaditya Ghosh submitted that in view of the decisions of this Court, the prayer of the petitioner may be allowed. In view of such a submission by the state representative and under the facts and circumstances of the case, the Appellate Authority was directed to accept the Memorandum of Appeal and decide the appeal on merits within six weeks.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
Affidavit of service be kept with the record.
Section 107 of the West Bengal Goods and Services Act, 2017 deals with the appeals to the Appellate Authority. Sub-clause (1) of Section 107 provides that any person aggrieved by an order passed under this Act or the Central Goods and Services Act by adjudicating authority may file an appeal before the prescribed authority within three months from the date on which the decision is communicated to such person. Subsection (4) of Section 107 authorizes the Appellate Authority to allow the appeal to be presented within a further period of one month after expiry of the period of preferring an appeal, if the Appellate Authority satisfies that the appellant was prevented from presenting the appeal by sufficient cause within the initial period of three months.
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