GST Appeal Time Limit: Can Delay Beyond 120 Days Be Condoned? A Legal Analysis

Green Filed Agrotech Vs State of West Bengal & Ors. (Calcutta High Court) GST Appeal Delay: Calcutta HC Allows Condonation Beyond 120 Days 1. The petitioner, Green Field Agrotech, who were not satisfied with a tax order under Section 73(10) of the WBGST passed on December 5, 2023, 2. To challenge this order, the petitioner filed an appeal on May 15, 2024, after depositing 10% of the disputed tax amount. 3. However, this appeal was filed 42 days late beyond the prescribed time limit as mentioned in section 107(1) and 107(4) 4. Under Section 107(1), an appeal must be filed within three mont...