Age related health issues: Calcutta HC directs Reconsideration of Time-Barred GST Appeal

Jagmohan Saraogi Vs. Union of India and others (Calcutta High Court) In the case of Jagmohan Saraogi Vs. Union of India and others, the Calcutta High Court addressed a writ petition challenging the rejection of an appeal by the Appellate Authority under Section 107 of the WBGST/CGST Act, 2017. The petitioner, a senior citizen, had filed an appeal against an order passed under Section 73 of the Act for the 2017-18 tax period, along with a pre-deposit payment. However, the appeal was filed beyond the prescribed time limit, accompanied by a request for condonation of the delay due to the petition...