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 Covid-19 pandemic. Subsequently, pursuant to a notification dated November 2, 2023 issued by the CBIC, an amnesty was provided permitting taxpayers whose appeals were rejected solely on limitation to refile appeals on or before January 31, 2024. Acting under this notification, the petitioner filed a fresh appeal on January 3, 2024.
The appellate authority again dismissed the appeal, citing delay beyond the statutory period. The respondent authorities argued that the appeal was not in proper form. Upon consideration, the Court found that the appeal was filed within the time allowed by the November 2, 2023 notification. The impugned appellate order rejected the appeal solely on limitation, without addressing the benefit granted by the notification. The Court held that once the notification permitted refiling within a specified window, the appellate authority could not reject such appeal on limitation grounds. Consequently, the order dated July 29, 2025 was set aside, and the appeal was restored for fresh consideration. The petition was disposed of without costs by the Calcutta High Court.
