Calcutta HC Restores GST Appeal Rejected on Delay Grounds for reconsideration

Partha Pratim Dasgupta Vs Joint Commissioner of State Tax & Ors (Calcutta High Court)

In a recent ruling, the Calcutta High Court addressed the contentious issue of the rejection of a GST appeal under the West Bengal Goods and Service Tax Act, 2017, on grounds of delay. The case involved Partha Pratim Dasgupta as the petitioner and the Joint Commissioner of State Tax & Ors as the respondents.

Background and Facts:

1. Filing of Appeal and Rejection: The petitioner, aggrieved by an order dated October 4, 2023, under Section 7

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