Calcutta HC restores GST Appeal as Assessee Sufficiently explained

The Calcutta High Court restored a GST appeal after the assessee provided a sufficient explanation for previous non-compliance. The court found the reasons for the delay in filing the appeal to be justified, thus allowing the appeal process to proceed. This decision highlights the judiciary's willingness to consider genuine difficulties faced by taxpayers in complying with procedural requirements, reinforcing the principle of fair adjudication in tax matters.