GST UPDATE

???? Desk of CA. Praveen Sharma Series-576????

CALCUTTA HIGH COURT IN THE CASE OF P.G. Exim Pvt. Ltd Section 107 of the CGST Act, 2017 

?The petitioner challenged an order dated 26th July 2023 under Section 73 of the CGST/WBGST Act, 2017, arguing that a delay in filing the appeal occurred due to the medical condition of the petitioner's representative, who was suffering from cirrhosis of the liver. Despite this explanation, the appellate authority dismissed the appeal on the grounds that it was filed beyond the permissible time limit.

?The court found that the appellate authority's dismissal was not justified, especially since the petitioner had already made a payment of ?2,37,894 and an additional ?31,380 as a pre-deposit. The court referenced a prior ruling in S. K. Chakraborty & Sons vs. Union of India, which allows for the condoning of delays under Section 5 of the Limitation Act, 1963, beyond the usual time limits.

?The court set aside the appellate authority's order from 29th April 2024, condoned the delay, and directed the appellate authority to hear and dispose of the appeal on its merits within eight weeks. The writ petition was disposed of with no order as to costs.

CA. Praveen Sharma

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