GST Appeal Delay Condoned Subject to Deposit of Cost with Legal Services Authority

Ishika Packaging Private Limited & Anr. Vs State of West Bengal & Ors. (Calcutta High Court) The writ petition before the Calcutta High Court challenged an order dated 18 November 2025 passed by the Appellate Authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017, by which the petitioners’ statutory appeal was dismissed solely on the ground of delay. The appeal arose from an adjudication order dated 24 April 2024 passed under Section 73 of the Act. The petitioners contended that they were prevented by sufficient cause from filing the appeal within the prescribed limitation...