Ramaa Engineering & Anr. Vs State of West Bengal & Ors. (Calcutta High Court)
The Calcutta High Court allowed a writ petition challenging the dismissal of a GST appeal on the ground of delay and set aside the appellate authority’s order dated July 28, 2025. The petitioners had filed an appeal under Section 107 of the WBGST Act, 2017/CGST Act, 2017 against an assessment order passed under Section 73, but the appeal was rejected solely due to delay. Before the appellate authority, the petitioners sought condonation of delay on the ground that petitioner no.2 was indisposed, supporting the plea with medical documents. The appellate authority noted the illness and the supporting documents and did not disbelieve the claim, yet declined to condone the delay.
The High Court observed that petitioner no.1 was a partnership firm consisting of petitioner no.2 and his wife, and that if one partner was unwell, the inability of the other partner to file the appeal during that period could not be treated as gross negligence, particularly when the delay was marginal. The Court held that, in such circumstances, and especially where the fact of illness was not disputed, the appellate authority ought to have condoned the delay. Accordingly, the impugned appellate order was set aside, the delay in filing the appeal was condoned, and the appeal was restored to the file of the appellate authority for disposal on merits. The writ petition was disposed of without any order as to costs.
