GST UPDATE

????Desk of CA. Praveen Sharma Series- 547???? 

CALCUTTA HIGH COURT IN THE CASE OF Srichakra Prints Pvt. Ltd  Section 73 of the CGST Act, 2017

????The petitioner filed a writ petition challenging the appellate authority's order dated 21st February 2024, which rejected their appeal filed under Section 107 of the Central/West Bengal GST Act due to a delay. 

????The original order under Section 73 for the tax period July 2017 to March 2018 was issued on 8th August 2023. The appeal was filed late on 2nd January 2024, along with an application for condonation of delay and a pre-deposit of ?43,224.

????The petitioner's advocate argued that the delay was due to not receiving copies of the orders and difficulties accessing the portal. The State-respondent's advocate countered that the orders were available on the portal and there was no irregularity in rejecting

the appeal.

????After hearing both parties and reviewing the materials, the court noted that the petitioner had demonstrated bona fide intentions by making the required pre-deposit and filing the appeal, albeit delayed. The court decided that, for the sake of justice, the delay should be condoned.

????Consequently, the order dated 21st February 2024 was set aside, the delay in filing the appeal was condoned, and the appeal was restored. The appellate authority was directed to hear and dispose of the appeal on its merits, providing an opportunity for a hearing to the petitioner.

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CA. Praveen Sharma

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