Eximpo Tea Limited Vs Additional Commissioner of Revenue (Calcutta High Court)
The Calcutta High Court (Calcutta High Court) considered a writ petition challenging an appellate order dated 29 October 2025 passed under Section 107 of the WBGST Act, 2017/CGST Act, 2017. By the impugned order, the appellate authority had dismissed the petitioner’s appeal against an adjudication order dated 5 June 2025 passed under Section 73 of the Act, solely on the ground of delay.
The petitioner contended that the appeal before the appellate authority was delayed by 35 days beyond the additional condonable period of one month prescribed under Section 107(4). An application for condonation of delay had been filed, supported by medical documents, explaining that the delay occurred because the mother of the authorised signatory of the petitioner was seriously ill and the petitioner was also facing severe financial difficulties. It was argued that these circumstances debilitated the petitioner both logistically and financially, preventing timely filing of the appeal.
It was further submitted that despite the petitioner having deposited the statutory pre-deposit required under Section 107(6) of the Act, the petitioner’s bank accounts—including an overdraft account with HDFC Bank and accounts with IndusInd Bank and Bank of Baroda—continued to remain attached on the basis of the adjudication order dated 5 June 2025, which had been confirmed by the appellate authority’s order dismissing the appeal on limitation.
