Calcutta HC Condones GST Appeal Delay of 5 days, Cites Bonafide Intent

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 appe...