Shishir Kumar Roy Vs Assistant Commissioner of State Tax (Calcutta High Court)
In the case of Shishir Kumar Roy vs. Assistant Commissioner of State Tax, the Calcutta High Court reviewed a writ petition challenging the rejection of a GST appeal dated February 1, 2023, due to a delay of 13 months. The petitioner, citing illness and a lack of GST knowledge, argued that the delay in filing was due to reliance on inadequate guidance from his accountant. Despite acknowledging that the explanation for the delay was not entirely sufficient, the Court decided to condone the delay in the interest of justice, subject to a cost of Rs. 5000. Consequently, the appeal was restored, and the previous order dated April 30, 2024, by the appellate authority was set aside. Additionally, the Court quashed the attachment order of the petitioner’s bank account issued on February 16, 2024, noting it could not be sustained. The appellate authority was directed to hear and dispose of the appeal on merits within eight weeks. The writ petition was accordingly disposed of, ensuring that the appeal process could proceed.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. Affidavit of service filed in Court today is taken on record.
