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 petitioner’s age-related health issues. The Appellate Authority dismissed the appeal, citing it as time-barred and noting the petitioner’s failure to deposit the required 12.5% of the disputed tax. The petitioner argued that the Authority should have considered the delay condonation request, as the health issues were valid. The Court found that the Authority was obligated to assess the delay condonation application and that the petitioner’s actions lacked any malafide intent. Consequently, the Court set aside the dismissal order and directed the Appellate Authority to reconsider the appeal within eight weeks, subject to the petitioner paying a Rs. 3,000 cost to the State Legal Services Authority, West Bengal. The petition was disposed of with these directions.
