GST- HC condoned delay in statutory Appeal under GST Act

Sikha Debnath Vs Assistant Commissioner of State Tax (Calcutta High Court) Honorable Calcutta High Court at Circuit Bench at Jalpaiguri , Hon’ble JUSTICE BIBEK CHAUDHURI in WPA 304 of 2023, was pleased to pass an order and condoned the delay in filing a Goods and Services Tax (GST) Appeal by the petitioner-Sikha Debnath, as only a negligible delay has been observed in the matter. The petitioner had preferred an appeal before the competent authority under the West Bengal Goods and Services Act after a delay of 27 days from the statutory period of 3/4 months. The Appellate Authority reject...