38 Days delay in Filing GST Appeal due to Illness of Proprietor: Calcutta HC Directs Appellate Authority to Hear Case on Merit

The Calcutta High Court directed the appellate authority to rehear an appeal that was delayed by 38 days due to the illness of the proprietor of Krishna Enterprise. The petitioner had filed an appeal under Section 107 of the CGST/WBGST Act, 2017, against an assessment order, but it was rejected due to the delay and insufficient cause for late filing. The delay was attributed to the proprietor's illness starting in February 2024, supported by a medical certificate. Despite this, the appellate authority dismissed the appeal, stating there was no explanation for the period before February 2024.\r

Justice Raja Basu Chowdhury noted that while the petitioner did not provide an explanation for the period between 9th November 2023 and February 2024, there was sufficient explanation for the period after February 2024, supported by a doctor's certificate. The court decided that justice would be better served if the appeal was heard on its merits, subject to the petitioner paying Rs. 5,000 to the State Revenue Authorities. If the payment is made within two weeks, the appellate authority is directed to hear and dispose of the appeal on its merits within another two weeks.