GST Appellate Authority Empowered to Condone Delay Beyond Four Months: Calcutta HC

Advertisement Arvind Gupta Vs Assistant Commissioner of Revenue State Taxes (Calcutta High Court) In a recent case, Arvind Gupta vs. Assistant Commissioner of Revenue State Taxes, the Calcutta High Court has rendered a significant decision regarding the condonation of delays in GST appeals. The petitioner challenged the order of the Senior Joint Commissioner of Revenue, which rejected the appeal citing a delay beyond the stipulated four months. The High Court, however, held that the GST Appellate Authority possesses the jurisdiction to condone delays beyond the prescribed period if sufficie...