Appellate Authorities can condone delay in Filing GST Appeal: Calcutta HC

Farinni Leather Private Limited Vs Joint Commissioner of State Tax (Calcutta High Court) In the case of Farinni Leather Private Limited vs. Joint Commissioner of State Tax, the Calcutta High Court addressed an appeal concerning the rejection of a GST appeal due to a delay in filing. The petitioner had filed an appeal challenging an order under Section 73(9) of the Goods and Services Tax Act, 2017, but the appellate authority rejected it on grounds of delay. The petitioner had explained a delay of 17 days due to medical issues affecting their lawyer, including the lawyer’s father’s illness ...