GST Appeal Cannot Be Dismissed on Hyper-Technical Limitation Grounds Despite Sufficient Cause: Calcutta HC

GSPR Developers Private Limited Vs State of West Bengal & Ors. (Calcutta High Court) The Calcutta High Court considered whether the First Appellate Authority was justified in dismissing an appeal filed under Section 107 of the Central Goods and Services Tax Act, 2017, on the ground of limitation despite the petitioner having paid the mandatory pre-deposit under Section 107(6) and having shown sufficient cause for the delay. The Court also examined the validity of the initiation and continuation of garnishee/recovery proceedings during the pendency of the appeal. The adjudicating authority ...