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GST appeal refiled within CBIC amnesty period cannot be dismissed on limitation: Calcutta HC
Case Law Details
- Case Name
- Key Business Consultants Private Limited & Anr. Vs Union of India & ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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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...
