Calcutta HC Directs Reconsideration of Delayed GST Appeal on Merits

Krishi Sangastha & Anr. Vs Additional Commissioner of State Tax & Ors. (Calcutta High Court) The Hon’ble Calcutta High Court at Circuit Bench Jalpaiguri in M/s. Krishi Sangastha & Another v. Additional Commissioner of State Tax and others set aside the impugned order dated 15th of July, 2024 remanding the matter to the appellate authority to decide the application filed by the petitioner seeking condonation of delay on merits and if the delay is condoned by the appellate authority then the authority shall proceed to dispose of the appeal on merits and further, kept it open for th...