Appellate Authority Can Condonate Delay Beyond 4 Months Under WBGST Act

Ravi Kumar Sahani Vs Senior Joint Commissioner of Revenue (Calcutta High Court) Calcutta High Court has directed the appellate authority to consider an appeal by Ravi Kumar Sahani on its merits, despite a marginal delay in filing. The petitioner sought condonation for a one-day delay beyond the four-month statutory period prescribed under Section 107 of the West Bengal Goods and Services Tax (WBGST) Act, 2017. The petitioner cited a prior Division Bench judgment of the Calcutta High Court in S. K. Chakraborty & Sons Vs. Union of India & Ors., which held that Section 5 of the Limitation...