GST Appeal rejected on Ground that it does not have Competence to Condone Delay beyond One Month: Calcutta HC restores matter for Hearing

In a recent case, the Calcutta High Court restored a Goods and Services Tax (GST) appeal that had been rejected by the appellate authority for being filed beyond the prescribed one-month period. The petitioner, Partha Pratim Dasgupta, had appealed against an order under Section 73(9) of the West Bengal GST Act, 2017, but faced a delay of 55 days. The appeal included a request for condonation of the delay. The appellate authority dismissed the appeal, citing its lack of competence to condone delays beyond one month. The High Court found that the dismissal was solely based on the timing issue and ruled that the petitioner could invoke Section 5 of the Limitation Act, 1963, to seek condonation. Justice Raja Basu Chowdhury directed the appellate authority to hear the appeal on its merits within two months.