Lack of Proper Knowledge of GST Portal: Calcutta HC Condones Delay

Sukanta Pal Vs Deputy Commissioner of State Tax (Calcutta High Court) In the case of Sukanta Pal vs. Deputy Commissioner of State Tax, the Calcutta High Court addressed a petition challenging an appellate authority’s decision to reject an appeal on the grounds of limitation under the Central/West Bengal Goods and Services Tax Act, 2017. The petitioner, a small businessman, had filed an appeal against a Section 73(9) order, along with the required pre-deposit. However, a 66-day delay occurred in filing the appeal, attributed to a lack of proper knowledge of the GST portal. The appellate autho...