GST appeal refiled within CBIC amnesty period cannot be dismissed on limitation: Calcutta HC

Key Business Consultants Private Limited & Anr. Vs Union of India & ors. (Calcutta High Court) The writ petition challenged an appellate order dated July 29, 2025 passed under Section 107 of the WBGST Act, 2017/CGST Act, 2017, by which the petitioner’s appeal was dismissed on the ground of delay. The petitioner had earlier filed an appeal on September 14, 2020 against a partial rejection of a refund, which was dismissed on March 26, 2021 due to limitation. It was contended that, at the relevant time, limitation stood extended by orders of the Hon’ble Supreme Court owing to the Covi...