GST Appellate Authority Must Consider Condonation of Delay Beyond One-Month

Phonex Traders Private Limited Vs Joint Commissioner of State Tax & Ors. (Calcutta High Court) In the case Phonex Traders Private Limited vs. Joint Commissioner of State Tax & Ors., the Calcutta High Court dealt with a writ petition challenging the rejection of an appeal filed under Section 107 of the Central and West Bengal Goods and Services Tax Acts, 2017. The appellate authority had dismissed the petitioner’s appeal on the ground of limitation, as the appeal was filed 117 days late. While the petitioner made the required pre-deposit and filed an application for condonation of...