HC Restores GST Appeal, Orders Bank Account Release Due to Portal Issues & GSTAT Non-Formation

Rohit Kedia Vs Assistant Commissioner of State Tax (Calcutta High Court) Calcutta High Court has set aside an order by the Assistant Commissioner of State Tax that dismissed an appeal due to a 47-day delay, remanding the case back to the appellate authority for a decision on its merits. The ruling came in the case of Rohit Kedia Vs Assistant Commissioner of State Tax, where the petitioner challenged an order dated January 3, 2025, passed under Section 107 of the CGST/WBGST Act, 2017. The dispute originated from an order issued on March 28, 2024, under Section 73 of the said Act, concerning the...