Calcutta HC Quashes Attachment Order for Failure to File GST Appeal Due to Illness

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 int

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