GST Appeal Delay Condoned as Illness and Financial Distress Were Ignored

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 p...