Nanda Kishor Saha Vs Union of India & Ors (Calcutta High Court)
Calcutta High Court has set aside a Goods and Services Tax (GST) order and a subsequent appellate rejection, directing a re-adjudication of the matter after finding that the taxpayer’s response to a show cause notice was not considered by tax authorities, despite being filed before the final order was issued. The ruling came in the case of Nanda Kishor Saha vs. Union of India & Ors.
The petitioner, Nanda Kishor Saha, had challenged an order dated December 14, 2023, passed under Section 73(9) of the WBGST/CGST Act, 2017, concerning the period of July 2017 to March 2018. An appeal filed under Section 107 of the Act was subsequently rejected on the grounds of limitation, citing a delay of 128 days.
During the High Court proceedings, the petitioner’s advocate, Mr. Roy, contended that while their response to the show cause notice was submitted beyond the initial stipulated deadline, it was indeed filed on October 13, 2023, prior to the proper officer’s final order on December 14, 2023. Despite this, the response was not taken into account during the adjudication process. Mr. Roy argued that the appellate authority also failed to adequately consider the explanation for the delay in filing the appeal.
