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Issues: Whether the order rejecting the appeal as time-barred under Section 107(4) of the W.B.G.S.T. Act could be quashed and the delay condoned on the ground that the timeline is directory and the petitioner had furnished sufficient explanation for delay.
Analysis: The issue arises under Section 107(4) of the West Bengal Goods and Services Tax Act concerning time limits for filing an appeal and the scope for condoning delay. The petitioner's delay in filing the appeal was examined on the record and the petitioner furnished reasons (paragraph-6) explaining the non-filing within the statutory period. Reliance was placed on a Division Bench decision holding that the timeline under Section 107(4) is directory. The petitioner was found to have made out a prima facie case and was not grossly negligent in delay. The respondent did not press objection to the legal position regarding the directory nature of the provision. Based on these findings, the impugned order rejecting the appeal as time-barred was quashed and the appeal was directed to be heard on merits treating it as filed within time, with a peremptory timeframe for disposal and restraint on coercive action pending disposal.
Conclusion: The rejection order dated 29.08.2022 is quashed and set aside; the appeal shall be treated as filed within time and the respondent is directed to fix a hearing date and decide the appeal on merits, thereby ruling in favour of the petitioner (assessee).
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