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        Case ID :
        GST

        The appeal filed by the petitioner u/s 107 of the West...

        Court Allows Late GST Appeal Filing Due to Lack of Online Notice; Orders New Hearing u/s 107.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The appeal filed by the petitioner u/s 107 of the West Bengal/Central Goods and Services Tax Act, 2017 was rejected. The petitioner argued lack of opportunity to respond to Show Cause Notice (SCN) online. The court found the delay in filing the appeal justified due to lack of knowledge of the order and allowed condonation beyond the prescribed period. The appellate authority's decision was deemed flawed and set aside based on precedent allowing for condonation of delay. The matter was not remanded on the issue of delay, and the appellate authority was directed to hear and decide the appeal within eight weeks.
                                Note: It is a system-generated summary and is for quick reference only.
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