Calcutta HC Set Aside GST Appeal Dismissal for Marginal Delay

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 t...