GST Appeal Delay Due to Illness & Business Shutdown Condoned With Cost

RSSG-OT (JV) and Anr. Vs Union of India & Ors. (Calcutta High Court) The writ petition challenged an adjudication order dated August 27, 2024 passed under Section 73 of the WBGST Act, 2017 / CGST Act, 2017. Although the order was appealable, the petitioners did not file an appeal within the prescribed time. The explanation offered was that the authorised signatory of the first petitioner was seriously unwell and remained under medical treatment from July 25, 2023 to April 29, 2025, and that the business of the first petitioner had closed much before the issuance of the show-cause notice. D...