GST Appeal Delay Condoned: Calcutta HC Orders Merit Hearing

Eastern Impex Corporation Vs Deputy Commissioner (Calcutta High Court)

Calcutta High Court addressed a writ petition filed by Eastern Impex Corporation, challenging the appellate authority’s rejection of their GST appeal. The appeal was initially dismissed due to a delay in filing, despite the petitioner having made the necessary pre-deposit required under Section 107(6) of the Central/West Bengal Goods and Services Tax Act, 2017. The underlying dispute arose from an order issued under Section 73(9) of the Act, concerning the tax period from July 201

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