GST appeal limitation under West Bengal law not treated as absolute bar; appeal directed to be heard on merits.

Section 107 of the West Bengal Goods and Services Tax Act, 2017 permits an appeal to be filed within the prescribed period, with a limited extension on sufficient cause. Where the memorandum of appeal had been rejected only on limitation, the Court directed the Appellate Authority to receive the appeal and examine it independently on merits. The delay was therefore not treated as an absolute bar to consideration of the statutory appeal, and the appellate forum was required to decide the matter on substantive grounds.

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Issues: Whether the Appellate Authority could be directed to accept the memorandum of appeal and decide it on merits despite delay in filing the appeal under the West Bengal Goods and Services Tax Act, 2017.

Analysis: Section 107 of the West Bengal Goods and Services Tax Act, 2017 provides the appellate remedy and permits filing within the prescribed period, with a further limited extension on sufficient cause. The appeal in question had been rejected only on limitation. In the circumstances, and in view of the judicial approach referred to before the Court, the appellate forum was directed to receive the appeal and examine it independently on merits.

Conclusion: The delay was not treated as an absolute bar, and the Appellate Authority was directed to accept the appeal and decide it on merits.

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