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 lat

Please become a Premium member. If you are already a Premium member, login here to access the full content.