Assessee allowed to file an appeal after delay of a negligible period

Sikha Debnath Vs Assistant Commissioner of State Tax (Calcutta High Court) The Hon’ble Calcutta High Court in the matter of Sikha Debnath v. The Assistant Commissioner of State Tax and Ors. [WPA 304 of 2023 dated February 10, 2023] condoned the delay of period of limitation to file appeal before the Appellate Authority by the assessee. Held that, the court can allow the assessee to file an appeal where there is delay of a negligible period by extending time as stipulated under Section 107 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”). Further, directed the Appellate Au...