Calcutta High Court Allows Filing of GST Appeal After Limitation Period

Prabhu Dayal Jajoo Vs Deputy Commissioner, State Tax (Calcutta High Court) Calcutta High Court in the case of Prabhu Dayal Jajoo vs Deputy Commissioner, State Tax allows filing of GST appeal after limitation period, considering recovery of certain sums of money from electronic cash ledger. The appeals in question were filed against the order passed in the writ petition, which was dismissed by the learned Single Bench. The orders under scrutiny were issued under Section 74 of the WBGST Act, 2017. Despite the appeal being filed beyond the limitation period, the court acknowledged that the order...