HC Condoned Delay in GST Appeal Filing Due to Assessee’s Bona Fide Intent Shown by Pre-Deposit

Srichakra Prints Pvt. Ltd. Vs State of West Bengal & Ors. (Calcutta High Court) In Srichakra Prints Pvt. Ltd. vs State of West Bengal & Ors., the petitioner challenged an order by the appellate authority rejecting their GST appeal on grounds of delayed filing. The petitioner had filed an appeal under Section 107 of the Central/West Bengal Goods and Services Tax Act, 2017, against a prior order for the tax period of July 2017 to March 2018. Although the appeal was filed on 2nd January 2024, it was delayed, and the petitioner submitted an application for condonation of delay alongside a ...