Marginal Delay: Calcutta HC Sets Aside GST Appeal Dismissal

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. Importantly, the...