GST Appeal Delay Can Be Condoned Because Time Limit Held Directory

Ashok Ghosh Vs State of West Bengal and Ors. (Calcutta High Court) The intra-court appeal before the Calcutta High Court arose from the dismissal of a writ petition challenging an order refusing to condone delay in filing a GST appeal. The appellant, carrying on business under a proprietary concern, was issued a pre-show cause notice under Section 73(5) of the Central Goods and Services Tax Act, 2017, followed by an adjudication order under Section 74 dated May 19, 2022. Aggrieved, the appellant filed an appeal under Section 107(1) of the Act along with an application seeking condonation of de...