Director’s illness, business closure & GSTAT absence: HC Sets Aside GST Order Rejecting Appeal on Limitation

Horizon Hi Tech Engicon Limited & Anr. Vs State of West Bengal & Ors. (Calcutta High Court) Calcutta High Court has set aside an order by an appellate authority that rejected an appeal filed by Horizon Hi Tech Engicon Limited and another party due to a 19-day delay. The court, in a judgment dated December 12, 2024 (with a subsequent correction order on June 18, 2025), remanded the matter back to the appellate authority for a decision on its merits, citing the multi-tiered adjudicatory process and the non-constitution of the appellate tribunal. The petitioners, Horizon Hi Tech Engicon L...