HC Quashes GST Appeal Rejection: Pre-Deposit Paid via Credit Ledger, Delay to Be Reviewed

Ashoka India Corporation & Anr. Vs Assistant Commissioner of Revenue (Calcutta High Court) Calcutta High Court allowed a writ petition filed by Ashoka India Corporation & Anr., setting aside an order that had rejected their appeal. The petitioners had appealed after paying the full amount of the disputed tax. However, their appeal was rejected due to a delay in filing, as they had failed to submit a separate application for condonation of the delay. The petitioners then approached the High Court, seeking a direction to allow them to file such an application. The petitioners’ coun...