Surekha Shah Vs Vs Deputy Commissioner of Revenue (Calcutta High Court)
Calcutta High Court has remanded a Goods and Services Tax (GST) appeal filed by Surekha Shah back to the Appellate Authority. The decision, issued on May 9, 2024, came after the petitioner’s appeal, lodged against an order under Section 73 of the WBGST/CGST Act, 2017, was rejected due to a marginal delay in filing.
Background of the Appeal
The case originated from an order dated November 30, 2023, passed under Section 73 of the WBGST/CGST Act, 2017, pertaining to the tax period July 2017 to March 2018. Aggrieved by this order, Surekha Shah filed an appeal before the Appellate Authority under Section 107 of the said Act. The appeal was accompanied by the necessary pre-deposit required for its maintenance.
Petitioner’s Argument for Condonation of Delay
Mr. Choraria, learned Advocate representing the petitioner, informed the High Court that the appeal, though filed belatedly, involved a delay of only sixteen days. He submitted that an appropriate explanation for this delay was provided to the Appellate Authority. However, the Appellate Authority, by its order dated May 9, 2024, chose to reject the appeal, reportedly ignoring the explanation for the delay.
Given that the appellate tribunal, which would typically hear further appeals, is yet to be constituted, the petitioner urged the High Court to either hear the writ petition on its merits or, alternatively, remand the matter back to the Appellate Authority for a decision based on the merits of the case.
