Calcutta HC condoned delay in GST appeal, citing S.K. Chakraborty precedent

Kamala Stores & Anr. Vs State of West Bengal & Ors. (Calcutta High Court) The Calcutta High Court recently allowed a writ petition filed by Kamala Stores, setting aside an order of the appellate authority under the Central/West Bengal Goods and Services Tax Act, 2017. The appellate authority had rejected Kamala Stores’ appeal as time-barred. The petitioners, a small partnership firm, had filed an appeal against an order passed under Section 73(9) of the Act, along with the required pre-deposit. However, there was a delay of 79 days in filing the appeal. Consequently, they also su...