Akash Jana Vs State of West Bengal & Ors. (Calcutta High Court)
In the case of Akash Jana Vs State of West Bengal & Ors., the Calcutta High Court addressed a petition challenging the rejection of a GST appeal by the appellate authority on grounds of limitation. The petitioner had filed an appeal against an order under Section 73(9) of the West Bengal Goods and Services Tax Act, 2017, pertaining to the tax period of April 2018 to March 2019. Alongside the appeal, the petitioner had made the mandatory pre-deposit of ₹43,490 as required under Section 107(6) of the Act. However, the appellate authority dismissed the appeal, citing a 5-day delay in filing and asserting its limited authority to condone delays beyond the prescribed timeframe.
The High Court found that the petitioner, a small businessman, demonstrated no lack of bona fide intent, supported by the pre-deposit and a plausible explanation for the delay, including illness. The Court emphasized that the appellate authority’s rigid stance contradicted judicial precedent, particularly the ruling in S.K. Chakraborty & Sons Vs Union of India & Ors. It set aside the authority’s rejection, directed the appeal to be heard on its merits, and instructed the appellate body to provide an opportunity for a hearing within eight weeks. The decision underscores the importance of balanced judicial discretion in cases involving minor procedural delays.
