Delay Condoned: GST Appeal Reinstated After Petitioner Provides Satisfactory Explanation for 10-Day Late Filing

HC allowed the writ petition challenging the appellate authority's order rejecting an appeal under the West Bengal GST Act. The court found the 10-day delay in filing the appeal was adequately explained, set aside the rejection order, and directed the appellate authority to hear the appeal on merits within eight weeks.

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Issues:
Challenging order under West Bengal Goods and Services Tax Act, 2017; Condonation of delay in filing appeal before appellate authority.

Analysis:
1. The writ petition challenged the order passed by the appellate authority under the West Bengal Goods and Services Tax Act, 2017. The petitioner had received a show cause notice and subsequently an order was passed under Section 74 of the Act. The petitioner appealed under Section 107 of the Act and made a pre-deposit as required. The petitioner also sought condonation of a 10-day delay in filing the appeal, supported by an explanation for the delay.

2. The appellate authority rejected the appeal, citing the petitioner's failure to appear on the scheduled date despite praying for condonation of delay. The petitioner's advocate argued that the authority did not consider the grounds for condonation of delay adequately. The petitioner provided sufficient explanation for the delay, yet the appeal was rejected solely based on the delay.

3. The High Court found that the petitioner had indeed explained the delay adequately, and the appellate authority had not considered this explanation. Referring to a previous judgment, the Court emphasized the authority's power to condone delays beyond one month. Since the delay was only 10 days beyond the prescribed time and the petitioner had made the required pre-deposit, the Court concluded that the delay was sufficiently explained.

4. Consequently, the Court set aside the order rejecting the appeal, restored the appeal to its original file by condoning the delay, and directed the appellate authority to hear and dispose of the appeal on merits within eight weeks. The writ petition was disposed of with no order as to costs, and parties were directed to comply with necessary formalities for obtaining a certified copy of the order.

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