Rohit Kedia Vs Assistant Commissioner of State Tax (Calcutta High Court)
Calcutta High Court has set aside an order by the Assistant Commissioner of State Tax that dismissed an appeal due to a 47-day delay, remanding the case back to the appellate authority for a decision on its merits. The ruling came in the case of Rohit Kedia Vs Assistant Commissioner of State Tax, where the petitioner challenged an order dated January 3, 2025, passed under Section 107 of the CGST/WBGST Act, 2017.
The dispute originated from an order issued on March 28, 2024, under Section 73 of the said Act, concerning the tax period of April 2018-March 2019. This original order became the subject of the appeal. The petitioner, Rohit Kedia, had deposited the required pre-deposit of Rs. 58,903 for the appeal. However, the appeal was filed with a delay of 47 days. The appellate authority, without adequately considering the explanation provided by the petitioner for the delay, dismissed the appeal solely on the grounds of limitation.
Mr. Choraria, the learned advocate representing the petitioner, argued that although an alternative remedy in the form of an appeal before the appellate tribunal exists, the petitioner was compelled to approach the High Court due to the non-constitution of the appellate tribunal. He further submitted that the original show cause notice was uploaded to the portal under the “additional notices” head, and the petitioner, citing limited computer knowledge and the illness of a family member, was unable to respond to it.
