Calcutta HC Allows GST Appeal Delay condonation Application Under Limitation Act

Jharna Das Vs Joint Commissioner of State Tax (Calcutta High Court) The Calcutta High Court addressed the case of Jharna Das, who filed a writ petition challenging the rejection of her appeal under Section 107 of the GST Act, 2017, due to a delay in submission. The petitioner had filed the appeal on February 29, 2024, after making the mandatory 10% pre-deposit. However, her appeal was rejected when the system-generated acknowledgement in Form GST APL-02 cited “Delay in submission of Appeal” as the reason for rejection. The court noted that while the appeal was time-barred, the peti...