Legal Challenge Succeeds: Procedural Delay Overlooked Due to Family Hardship and Financial Constraints Under WBGST Act Section 32

HC found merit in petitioner's challenge to impugned order under WBGST Act. Despite 32-day delay in appeal filing and non-deposit of 10% pre-deposit, court set aside order due to family calamity and financial constraints. Matter remanded to appellate authority, with petitioner directed to deposit 10% within 10 days and provide payment proof for appeal to be heard on merits.

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Issues involved: Challenge to impugned order u/s WBGST Act for delay in filing appeal and non-deposit of pre-deposit.

In the judgment, the petitioner challenged the impugned order dated 23rd February, 2024, passed by the appellate authority under the relevant provisions of the WBGST Act. The petitioner cited a delay of 32 days in filing the appeal and non-deposit of the required 10%. The petitioner explained that the delay and non-deposit were due to a family calamity and financial constraints. Supporting documents were annexed to the writ petition to substantiate the claims. The court, in the interest of justice, set aside the impugned order and remanded the matter back to the appellate authority. The petitioner was directed to make the statutory pre-deposit of 10% within 10 days and provide proof of payment to the appellate authority for the appeal to be heard on merit. Consequently, the writ petition WPA 9246 of 2024 was disposed of.

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