GST Pre-Deposit Applies Only to Disputed Tax, Delay Due to Illness Accepted: Calcutta HC

Dhananjoy De Vs Superintendent of Central Tax Audit (Calcutta High Court) The Calcutta High Court considered a challenge to an appellate order dated July 24, 2025, issued under Section 107 of the CGST Act, 2017. The petitioner had appealed against an order dated June 20, 2023 passed under Section 74 of the Act, but the appellate authority dismissed the appeal on two grounds: delay in filing and non-fulfillment of the mandatory pre-deposit requirement. The appeal had been filed 27 days beyond the statutory three-month limitation period prescribed under Section 107. However, Section 107(4) allow...