Calcutta HC directs GST Registrant to File application under Limitation act for Delay in Appeal as Pre Deposit already Made

The Calcutta High Court directed a GST registrant to file an application under the Limitation Act to address the delay in filing an appeal, noting that the pre-deposit required for the appeal had already been made. The court's decision emphasizes the importance of adhering to procedural requirements while also ensuring that taxpayers who have met substantial compliance obligations are not unduly penalized for delays, thus safeguarding their right to appeal.