High Court permits GST appeal filing after expiry of statutory period

Debson Pumps Pvt. Ltd. Vs Assistant Commissioner of State Tax (Calcutta High Court) High Court permitted the petitioner to file an appeal after the expiry of statutory period after condoning the delay. FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This application has been filed to condone the delay of 109 days in filing the instant appeal. 2. We have heard Mr. Vinay Kr. Shraff, learned counsel appearing for the appellants and Mr. T. M. Siddique, learned Advocate for the State. 3. We are satisfied with the reasons assigned in the affidavit filed in support of the application. Accor...