Sushil Kumar Hazra Vs State of West Bengal & Ors. (Calcutta High Court)
The Hon’ble Calcutta High Court in the case of Sushil Kumar Hazra v. State of West Bengal [Writ Petition Application No. 11649 of 2024 dated May 16, 2024] condoned the delay in filing the appeal as the Assessee was prevented by medical reasons for filing an appeal on time and held that an appeal can be accepted after one month from the prescribed period of limitation.
Facts:
Mr. Sushil Kumar Hazra (“the Petitioner”) was issued an Adjudication Order issued under FORM GST DRC-07 dated September 05, 2023. An appeal was filed before the Appellate Authority (“the Respondent”) on February 6, 2024, by the Petitioner. However, the said appeal was barred by limitation.
The Petitioner was issued a Show Cause Notice dated February 16, 2024 (“the SCN”). In response to the SCN, the Petitioner had not only submitted a response explaining the delay in filing the appeal due to medical reasons but also appeared before the Respondent and had made a submission explaining the delay.
The Appeal was dismissed vide Order passed under FORM GST APL-02 dated March 06, 2024 (“the Impugned Order”).
Hence, aggrieved by the Impugned Order the Petitioner filed the present writ petition.
