GST Appeal Dismissed for Delay Set Aside Due to Partner’s Illness

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 ...