Farinni Leather Private Limited Vs Joint Commissioner of State Tax (Calcutta High Court)
In the case of Farinni Leather Private Limited vs. Joint Commissioner of State Tax, the Calcutta High Court addressed an appeal concerning the rejection of a GST appeal due to a delay in filing. The petitioner had filed an appeal challenging an order under Section 73(9) of the Goods and Services Tax Act, 2017, but the appellate authority rejected it on grounds of delay. The petitioner had explained a delay of 17 days due to medical issues affecting their lawyer, including the lawyer’s father’s illness and subsequent death. The appellate authority had dismissed the appeal, citing that it could only condone delays if the appeal was filed within one month beyond the prescribed time. However, the Calcutta High Court found this approach inconsistent with prior judgments, which allow for delay condonation in appropriate cases. The Court ruled that the appellate authority had erred by not considering the delay explanation and set aside the rejection order. It instructed that the appeal be restored and heard on its merits, with the petitioner given a fair opportunity for a hearing.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. Challenging the order of rejection of an appeal, by an order dated 28th March, 2024 by the appellate authority under Section 107 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”), the present writ petition has been filed.
