GST Appellate Authority Can Condone Delay Beyond One Month Under Section 107(4): Calcutta HC

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 w...