HC allows filing of Appeal as delay was of negligible period

Suraj Mangar Vs Assistant Commissioner of West Bengal State Tax (Calcutta High Court) It was held that the Court can allow the Petitioner to file an appeal where there is delay of negligible period by extending time as stipulated under Section 107 of the CGST Act even after expiry of three plus one months. FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT The petitioner is aggrieved by an order dated 29.08.2022 of the Appellate Authority by which the petitioner’s appeal was rejected on the ground of delay in submission of Appeal. The respondents are represented. Section 107 of The West ...