Delay in Filing GST Appeal Condoned Due to Partner’s Medical Emergency: Calcutta HC

Star Light House & Anr Vs Commissioner West Bengal GST & Ors (Calcutta High Court) In the case of Star Light House & Anr Vs Commissioner West Bengal GST & Ors, the Calcutta High Court addressed a writ petition challenging an order from the appellate authority that rejected an appeal on the grounds of a 56-day delay. The original appeal was filed against an order under Section 73 of the WBGST/CGST Act, 2017, for the tax period 2019-20. The petitioner, Star Light House, argued that the delay was due to a partner, Mir Kamal Hossain, being preoccupied with his terminally ill mother...