Star Light House & Anr Vs Commissioner West Bengal GST & Ors (Calcutta High Court)
In the case of Star Light House & Anr Vs Commissioner West Bengal GST & Ors, the Calcutta High Court addressed a writ petition challenging an order from the appellate authority that rejected an appeal on the grounds of a 56-day delay. The original appeal was filed against an order under Section 73 of the WBGST/CGST Act, 2017, for the tax period 2019-20.
The petitioner, Star Light House, argued that the delay was due to a partner, Mir Kamal Hossain, being preoccupied with his terminally ill mother, who was suffering from cancer and subsequently passed away on December 15, 2024. The court found that the appellate authority had mechanically rejected the appeal without a judicious exercise of discretion, despite acknowledging the partner’s medical condition.
Citing the principle that discretion must be exercised judiciously, the High Court set aside the appellate authority’s order. The court itself condoned the delay, finding that the petitioner had shown a sufficient cause. The matter was then remanded back to the appellate authority, with a directive to hear and dispose of the appeal on its merits within a period of twelve weeks. The court also quashed a related attachment order in Form GST DRC 13, noting that a pre-deposit of Rs.1,26,832 had already been made by the petitioners. This decision serves as a judicial precedent for the fair consideration of condoning delays based on genuine reasons.
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