Judicial Discretion Prevails: Late GST Appeal Accepted Under Section 107 with Procedural Compliance Conditions

HC allowed appeal despite 36-day delay in filing under Section 107 of West Bengal GST Act, 2017. Court directed Appellate Authority to consider appeal on merits, provided petitioner takes necessary steps by specified date. Judgment emphasizes discretionary power to extend time limits while maintaining procedural compliance.

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Issues: Delay in filing appeal before the Appellate Authority under Section 107 of The West Bengal Goods and Services Tax Act, 2017.

In this case, the petitioner challenged an order of the Appellate Authority dated 29.08.2022, which rejected the petitioner's appeal due to a delay in submission. The relevant law, Section 107 of The West Bengal Goods and Services Tax Act, 2017, allows appeals to be filed within three months from the date of the communicated decision, with a provision for a further one-month extension in certain circumstances. The petitioner, represented by counsel, claimed ignorance of the statutory time period. The court noted a delay of 36 days beyond the prescribed period and considered the power of the Appellate Authority to extend the time limit. Despite the delay, the court directed the Appellate Authority to allow the appeal on merits, provided the petitioner took necessary steps by a specified date. The court clarified that it did not assess the merits of the case, leaving it to the Appellate Authority to decide based on facts and law. The petition was disposed of accordingly.

This judgment highlights the importance of adhering to statutory time limits for filing appeals under tax laws. It underscores the discretion of the Appellate Authority to extend time in cases of sufficient cause, emphasizing the need for parties to be aware of and comply with legal timelines. The court's decision to grant relief despite the delay showcases a balance between procedural requirements and substantive justice, ensuring that the petitioner's appeal is considered on its merits. The judgment serves as a reminder for parties to diligently follow procedural rules while also recognizing the courts' role in upholding fairness and due process in legal proceedings.

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