https://www.taxtmi.com/caselaws?id=434209 Section 107 of the West Bengal Goods and Services Tax Act, 2017 permits an appeal to be filed within the prescribed period, with a limited extension on sufficient cause. Where the memorandum of appeal had been rejected only on limitation, the Court directed the Appellate Authority to receive the appeal and examine it independently on merits. The delay was therefore not treated as an absolute bar to consideration of the statutory appeal, and the appellate forum was required to decide the matter on substantive grounds. en-us Fri, 10 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434209 Section 107 of the West Bengal Goods and Services Tax Act, 2017 permits an appeal to be filed within the prescribed period, with a limited extension on sufficient cause. Where the memorandum of appeal had been rejected only on limitation, the Court directed the Appellate Authority to receive the appeal and examine it independently on merits. The delay was therefore not treated as an absolute bar to consideration of the statutory appeal, and the appellate forum was required to decide the matter on substantive grounds. Case-Laws GST Fri, 10 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434209