Sanjit Acharya Vs Assistant Commissioner of Revenue (Calcutta High Court)
The Calcutta High Court has intervened in a tax dispute, setting aside an appellate order that had dismissed an appeal by a physically challenged proprietor, Sanjit Acharya, on grounds of delay. The ruling, delivered on July 5, 2025, by the High Court, underscores the importance of considering individual circumstances, particularly medical conditions, when adjudicating matters of procedural compliance in tax proceedings. The case has been remanded back to the proper officer for a fresh hearing, providing Acharya an opportunity to present his defense.
The legal challenge originated from an order dated November 20, 2023, issued under Section 73 of the West Bengal Goods and Services Tax (WBGST) / Central Goods and Services Tax (CGST) Act, 2017, pertaining to the tax period spanning July 1, 2017, to March 31, 2018. This initial order was subsequently appealed by Sanjit Acharya, a proprietorship concern engaged in the supply and distribution of gas. However, the appeal, filed under Section 107 of the Act, was rejected by the appellate authority on January 15, 2025, primarily due to it being filed beyond the statutory limitation period.
Sanjit Acharya’s defense hinged on his personal circumstances. He asserted that he is a physically handicapped individual, with a confirmed disability of 30% as certified by the Superintendent, Barasat HD Hospital, Government of West Bengal. According to his submissions, he remained entirely unaware of the November 20, 2023, order because he was undergoing medical treatment and was “totally bed ridden” during the critical period when notices and the order were issued. It was only on August 5, 2024, that he was able to provide the necessary documents to his tax consultant, leading to the filing of the appeal on August 11, 2024.
