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Marginal Delay: Calcutta HC Sets Aside GST Appeal Dismissal
Case Law Details
- Case Name
- Ashok Kumar Saha Vs Union of India & ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Ashok Kumar Saha Vs Union of India & ors. (Calcutta High Court)
In Ashok Kumar Saha vs Union of India & Ors., the Calcutta High Court addressed the dismissal of a GST appeal on grounds of limitation. The petitioner challenged the appellate authority’s order dated 20th September 2024, which had upheld an earlier ex parte adjudication order dated 18th December 2023 under Section 73 of the WBGST/CGST Act, 2017, for the tax period July 2017 to March 2018.
The appellate authority rejected the appeal citing delay, although the petitioner argued that the delay was marginal....
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