Judicial Discretion Permits Late GST Appeal Filing, Mandates Timely Procedural Review Without Substantive Case Examination

HC allowed petitioner's appeal filed 27 days beyond statutory period under GST Act. Following precedential decisions, Court directed Appellate Authority to accept appeal and decide on merits within six weeks, without examining substantive case details. The order provides procedural relief by condoning delay in filing appeal.

---

---

Issues: Appeal under Section 107 of West Bengal Goods and Services Act, 2017 - Delay in filing appeal - Extension of time for filing appeal.

In this judgment, the Hon'ble Justice Bibek Chaudhuri of the Calcutta High Court addressed the issue of filing an appeal under Section 107 of the West Bengal Goods and Services Act, 2017. The section allows for appeals to be filed within a specified time frame, with provision for extension under certain circumstances. The petitioner in this case had filed an appeal after a delay of 27 days beyond the statutory period of three months. The Appellate Authority rejected the appeal solely on the ground of being time-barred. The petitioner, citing relevant precedents, argued for the extension of time for filing the appeal, referring to a decision in WPA 2809 of 2022 and a Division Bench decision in MAT No. 1496 of 2022. Both decisions allowed for appeals to be filed even after the statutory period had expired by condoning the delay. The State's advocate also supported the petitioner's request based on these precedents.

The Court, considering the submissions and the legal precedents cited, directed the Appellate Authority to accept the Memorandum of Appeal and proceed to decide the appeal on its merits within six weeks. It was explicitly stated that the Court did not delve into the substantive aspects of the case, leaving the Appellate Authority free to independently assess the factual and legal issues involved in the appeal without any influence from the Court's order. Consequently, the writ petition was disposed of, providing relief to the petitioner by allowing the appeal to be considered despite the delay in filing, in line with the principles established by previous judicial decisions.

---