GST Appellate Authority is competent to hear Appeal by Condoning Delay beyond one month from prescribed period u/s 107(4): Calcutta High Court

The Calcutta High Court ruled that the GST Appellate Authority has the discretion to hear an appeal even if the delay in filing exceeds one month from the prescribed period under Section 107(4) of the GST Act. This decision provides flexibility in the appeal process, recognizing that delays can occur due to various circumstances. The ruling emphasizes that justice should not be denied due to procedural technicalities, ensuring access to appellate remedies.