GST Appeal Rejection Over Limitation Set Aside for Lack of Upload Date Inquiry

Megacity Cement Pvt. Ltd. & Anr. Vs Deputy Commissioner (Calcutta High Court)

The writ petition was filed challenging two orders: (i) an appellate order dated 23rd May 2023 passed under Section 107 of the WBGST Act/CGST Act dismissing the petitioners’ appeal against an order dated 10th March 2022 passed under Section 74 of the Act, and (ii) an order dated 31st January 2025 passed under Section 74.

Although the petitioners approached the Court belatedly, they provided an explanation in the writ petition and argued that they would otherwise be remediless since the GST Tr

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