Failure to File GST Appeal due to Illness of Assesee: Calcutta HC Quashes Attachment Order

The Calcutta High Court quashed an attachment order issued against an assessee who failed to file a GST appeal due to illness. The court recognized the assessee's genuine inability to meet the appeal deadline due to health reasons and ruled that the attachment of assets was unjust. The court's decision highlights the importance of considering extenuating circumstances when enforcing tax laws. It also underscores the need for tax authorities to exercise discretion and fairness, especially when dealing with cases involving health issues or other serious personal difficulties.