Legal Challenge Succeeds: GST Appeal Reinstated Despite Late Filing Under Section 107 with Procedural Leniency

HC allowed appeal challenging GST order, condoning delay in filing appeal under Section 107. Despite insufficient explanation for late filing, court directed appellate authority to hear appeal on merits, considering petitioner's pre-deposit and good faith. Order dated 21st February, 2024 was set aside, and appeal to be processed after providing hearing opportunity.

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Issues involved:
Challenge to order under Section 107 of the Central/West Bengal Goods and Services Tax Act, 2017 for delay in filing appeal and application for condonation of delay.

Analysis:
The petitioner challenged an order dated 21st February, 2024, passed by the appellate authority under Section 107 of the Central/West Bengal Goods and Services Tax Act, 2017. The petitioner had filed an appeal against an order dated 8th August, 2023, passed under Section 73 of the said Act for the tax period July, 2017 to March, 2018. The appeal was filed belatedly, and the petitioner also submitted an application for condonation of delay along with making a pre-deposit as required by the Act to maintain the appeal.

The petitioner's advocate argued that confusion in identifying orders from the portal and lack of efficient staff caused the delay in filing the appeal. On the other hand, the State's advocate contended that the orders were available on the portal, and there was no irregularity in rejecting the appeal. After hearing both parties, the court noted that although the petitioner's explanation for the delay was not satisfactory, the petitioner had made the necessary pre-deposit and demonstrated honest intentions in filing the appeal.

The court decided to condone the delay in filing the appeal, set aside the order dated 21st February, 2024, and directed the appellate authority to hear and dispose of the appeal on its merits after affording an opportunity of hearing to the petitioner. The judgment emphasized that the delay was being condoned in the interest of justice, considering the petitioner's compliance with the pre-deposit requirement and good faith in pursuing the appeal.

The writ petition was disposed of with no order as to costs, and all parties were instructed to act based on the server copy of the order downloaded from the official website of the Court.

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