Calcutta HC sets aside Order Rejecting Appeal u/s 107 of GST on sufficient explanation for Delay in filing

The Calcutta High Court has overturned an order rejecting a GST appeal due to a delay in filing. The court ruled that the delay was sufficiently explained by the appellant, thus granting a chance to pursue the appeal. The ruling emphasizes that procedural delays should be assessed on the merits of the explanation provided rather than being dismissed outright. This decision is significant for those dealing with GST appeals, as it highlights the importance of reasonable justifications for delays in filing and supports fair consideration of appeals.