GST Appeal Restored Because Delay Due to Illness Was Ignored

Chanda Construction & Anr. Vs State of West Bengal & Ors. (Calcutta High Court) The Calcutta High Court considered a writ petition challenging an appellate order dated 26 June 2025 passed under Section 107 of the WBGST Act, 2017/CGST Act, 2017. The appellate authority had dismissed the petitioners’ statutory appeal against an assessment order dated 7 August 2024 issued under Section 73 of the Act, solely on the ground of delay. The petitioners contended that the delay occurred because the working partner of the firm was seriously ill during the relevant period, preventing timely fili...