Horizon Hi Tech Engicon Limited & Anr. Vs State of West Bengal & Ors. (Calcutta High Court)
Calcutta High Court has set aside an order by an appellate authority that rejected an appeal filed by Horizon Hi Tech Engicon Limited and another party due to a 19-day delay. The court, in a judgment dated December 12, 2024 (with a subsequent correction order on June 18, 2025), remanded the matter back to the appellate authority for a decision on its merits, citing the multi-tiered adjudicatory process and the non-constitution of the appellate tribunal.
The petitioners, Horizon Hi Tech Engicon Limited, challenged the appellate authority’s decision to dismiss their appeal, which was filed under Section 107 of the WBGST/CGST Act, 2017. The appeal sought to challenge an original order passed under Section 73 of the same Act, dated March 22, 2024. The core issue revolved around a delay of 19 days in filing the appeal beyond the stipulated time period.
According to the petitioners, the delay occurred primarily because the company had ceased business operations for approximately one year. They further contended that the director of petitioner no. 1, who was responsible for critical decision-making, was unwell, thereby impeding the timely submission of the appeal. Medical documents were presented to the court to substantiate the director’s health claims.
