Appellate Authority can condone delay in Filing GST Appeal beyond limitation period: Calcutta HC

Mukul Islam Vs Assistant Commissioner of Revenue (Calcutta High Court)

The Calcutta High Court recently delivered a judgment in the case of Mukul Islam versus Assistant Commissioner of Revenue, pertaining to a writ petition challenging the refusal to condone delay in maintaining an appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017 (referred to as “the said Act”).

The petitioner, aggrieved by a determination under Section 73 of the said Act dated 26th June, 2023, had filed an appeal under Section 107. However, since the appeal was filed

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