Calcutta HC Allows Late GST Appeal Beyond Limitation Period

Advertisement Acme Paints and Resin Private Limited Vs Deputy Commissioner of Revenue State Tax & Ors. (Calcutta High Court) Summary: In the case of Acme Paints and Resin Pvt. Ltd. v. Deputy Commissioner of Revenue, State Tax, the Calcutta High Court allowed the Assessee’s appeal despite a delay in filing, due to an oversight by the company’s accountant. The petitioner had filed an appeal under Section 73(9) of the CGST Act against a prior order and had also deposited the required pre-deposit of ₹1,76,141 under Section 107(6) of the Act. However, the appeal was filed late, and...