GST appellate authority cannot reject appeal without considering condonation request

Arjun Enterprise Vs Union of India (Calcutta High Court) Calcutta High Court in Arjun Enterprise vs. Union of India addressed the dismissal of a GST appeal on limitation grounds, despite procedural lapses by the tax authorities. The petitioner, engaged in manufacturing and trading scrap materials, faced a tax demand from the GST department for discrepancies in returns from FY 2017-18 and 2018-19. The petitioner challenged the tax demand but encountered hurdles when the adjudication order was not uploaded on the GST portal, preventing the online filing of an appeal. Despite multiple attempts to...