Pre-deposit Made for Appeal Proves Bonafide Intention of Assessee: Calcutta HC condones 5 days Delay in Filing GST Appeal

The Calcutta High Court condoned the delay in filing a GST appeal after a pre-deposit was made, confirming the bona fide intention of the taxpayer. The case involved a delay in the filing of a GST appeal, but the court allowed the appeal after noting that the taxpayer had made the required pre-deposit. This decision reflects the court's approach to providing relief to taxpayers who act in good faith, ensuring that procedural delays do not unduly penalize them. The ruling also emphasizes the importance of pre-deposits in establishing the genuineness of a taxpayer's intent.