Srichakra Prints Pvt. Ltd. Vs State of West Bengal & Ors. (Calcutta High Court)
In Srichakra Prints Pvt. Ltd. vs State of West Bengal & Ors., the petitioner challenged an order by the appellate authority rejecting their GST appeal on grounds of delayed filing. The petitioner had filed an appeal under Section 107 of the Central/West Bengal Goods and Services Tax Act, 2017, against a prior order for the tax period of July 2017 to March 2018. Although the appeal was filed on 2nd January 2024, it was delayed, and the petitioner submitted an application for condonation of delay alongside a pre-deposit of Rs. 43,224 as required by law. The appellate authority rejected the appeal on 21st February 2024, dismissing the petitioner’s reasons for the delay, which included issues accessing the GST portal and staff inefficiencies. However, the Calcutta High Court noted that the petitioner’s intention was bona fide, given the pre-deposit made with the appeal. To serve the ends of justice, the Court condoned the delay, set aside the appellate authority’s order, and directed the appeal to be heard on its merits. The case was disposed of without costs.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. Affidavit of service filed in Court today is taken on record.
