GST Appeal can be accepted after one month from prescribed limitation period: Calcutta HC

Sushil Kumar Hazra Vs State of West Bengal & Ors. (Calcutta High Court) The Hon’ble Calcutta High Court in the case of Sushil Kumar Hazra v. State of West Bengal [Writ Petition Application No. 11649 of 2024 dated May 16, 2024] condoned the delay in filing the appeal as the Assessee was prevented by medical reasons for filing an appeal on time and held that an appeal can be accepted after one month from the prescribed period of limitation. Facts: Mr. Sushil Kumar Hazra (“the Petitioner”) was issued an Adjudication Order issued under FORM GST DRC-07 dated September 05, 2023. An appeal ...