Belated GST Appeal Accepted by Court with Payment of Costs

Vishnu Trading Co. Vs State of West Bengal and others. (Calcutta High Court) The petitioner challenged an order dated 26 May 2025 passed by the appellate authority under Section 107 of the West Bengal GST Act, 2017, which had dismissed the petitioner’s appeal against an adjudication order dated 22 March 2024 under Section 73 of the same Act. The appeal was rejected on the ground that it was filed belatedly, with a delay of approximately 311 days. The petitioner explained that the managing partner, aged 83, relied on an Accountant-cum-Consultant who lacked understanding of GST law and gave in...