Partha Pratim Dasgupta Vs Joint Commissioner of State Tax & Ors (Calcutta High Court)
In a recent ruling, the Calcutta High Court addressed the contentious issue of the rejection of a GST appeal under the West Bengal Goods and Service Tax Act, 2017, on grounds of delay. The case involved Partha Pratim Dasgupta as the petitioner and the Joint Commissioner of State Tax & Ors as the respondents.
Background and Facts:
- Filing of Appeal and Rejection: The petitioner, aggrieved by an order dated October 4, 2023, under Section 73(9) of the WB GST Act, filed an appeal on February 27, 2024, through Form GST APL 01. Despite accompanying the appeal with a 10% pre-deposit of the disputed amount and a provisional acknowledgment form, it was filed 55 days beyond the prescribed time. Subsequently, a notice was issued on March 14, 2024, questioning the delay beyond the stipulated period as per Section 107(1) read with Section 107(4) of the Act.
- Appellate Authority’s Decision: The Appellate Authority, relying on the proviso to sub-section (4) of Section 107, concluded that it lacked the jurisdiction to entertain appeals filed beyond one month from the prescribed period. This led to the rejection of the appeal on March 28, 2024, as evidenced by Form GST APL 02.
- Petitioner’s Arguments: Represented by Mr. Mazumder, the petitioner argued that while there was a delay, the application for condonation of delay under Section 5 of the Limitation Act, 1963, was validly submitted. The petitioner emphasized their statutory right to appeal and sought condonation for the delay.
- Respondent’s Position: Mr. Siddiqui, appearing for the respondents, defended the decision of the Appellate Authority, citing statutory provisions limiting the period for condonation of delay. He contended that the rejection was in line with the law.
Court’s Analysis and Decision:
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