Calcutta HC Condones Late GST Appeal Filing Due to Advocate’s Death

Hara Prasad Das Vs State of West Bengal and others (Calcutta High Court) The Calcutta High Court addressed a writ petition challenging an order dated November 12, 2025, passed by the appellate authority under Section 107 of the West Bengal GST Act, 2017/CGST Act, 2017, which had dismissed the petitioner’s appeal against an order dated August 16, 2024, under Section 73 of the same Act, on the ground of delay. The petitioner had filed an application for condonation of delay, explaining that the appeal papers had been entrusted to a learned Advocate, who delayed filing due to illness and subseq...