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 2017 to March 2018. The petitioner, a sma...