GST Appellate Authority Empowered to Condone Delay Beyond Four Months: Calcutta HC

Arvind Gupta Vs Assistant Commissioner of Revenue State Taxes (Calcutta High Court) In a recent case, Arvind Gupta vs. Assistant Commissioner of Revenue State Taxes, the Calcutta High Court has rendered a significant decision regarding the condonation of delays in GST appeals. The petitioner challenged the order of the Senior Joint Commissioner of Revenue, which rejected the appeal citing a delay beyond the stipulated four months. The High Court, however, held that the GST Appellate Authority possesses the jurisdiction to condone delays beyond the prescribed period if sufficient cause is estab...