Delay in GST appeal filing due to illness: HC directs appellate authority to hear case on merits

Krishna Enterprise Vs Commissioner (Calcutta High Court)

In a significant ruling, the Calcutta High Court addressed the case of Krishna Enterprise Vs Commissioner, involving a 38-day delay in filing a GST appeal due to the proprietor’s illness. The court’s directive to the appellate authority to hear the case on merit underscores the importance of considering genuine reasons for delays in legal proceedings.

The case revolves around Krishna Enterprise, a proprietorship firm, which filed a writ petition challenging the rejection of its GST appeal by the appellate a

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