Subhabrata Mukherjee Vs Senior Joint Commissioner of Revenue (Calcutta High Court)
In the case of Subhabrata Mukherjee vs. Senior Joint Commissioner of Revenue, the Calcutta High Court reviewed a petition challenging the rejection of an appeal under Section 107 of the West Bengal/Central Goods and Services Tax Act, 2017. The petitioner, a sole proprietor of M/s. Snehangi Traders, missed the appeal deadline due to unawareness of a show-cause notice and subsequent order, both of which were improperly listed on the GST portal. The petitioner only became aware of these when a tax recovery notice was emailed in October 2023. After filing an appeal with a 73-day delay, the appellate authority dismissed it, citing a lack of reasonable cause for the delay. The High Court found that the appellate authority failed to consider the petitioner’s explanation, including health issues and technical difficulties with the GST portal, and mechanically rejected the appeal. The Court held that the appellate authority was wrong in its interpretation of its powers to condone delays and appellate authority is competent to hear an appeal by condoning the delay beyond one month from the prescribed period as provided in Section 107(4) of the said Act. Calcutta High Court set aside the rejection order and directed the appellate authority to hear the appeal on its merits within eight weeks, ensuring the petitioner receives a fair opportunity to present the case.
