https://www.taxtmi.com/caselaws?id=755028 Calcutta HC set aside appellate authority's rejection of GST appeal filed under Section 107 of West Bengal/Central GST Act, 2017. Petitioner filed appeal six months and twelve days late, claiming inability to view SCN on portal prevented timely filing. Appellate authority mechanically rejected without considering petitioner's explanation for delay. HC found order perverse, noting appellate authority failed to consider petitioner's lack of knowledge about the order. Relying on precedent, HC held appellate authority competent to condone delay beyond prescribed one-month period. Matter remanded with direction to hear appeal on merits within eight weeks after condoning delay. en-us Thu, 27 Jun 2024 00:00:00 +0530 Tue, 06 May 2025 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755028 Calcutta HC set aside appellate authority's rejection of GST appeal filed under Section 107 of West Bengal/Central GST Act, 2017. Petitioner filed appeal six months and twelve days late, claiming inability to view SCN on portal prevented timely filing. Appellate authority mechanically rejected without considering petitioner's explanation for delay. HC found order perverse, noting appellate authority failed to consider petitioner's lack of knowledge about the order. Relying on precedent, HC held appellate authority competent to condone delay beyond prescribed one-month period. Matter remanded with direction to hear appeal on merits within eight weeks after condoning delay. Case-Laws GST Thu, 27 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755028