https://www.taxtmi.com/caselaws?id=761993 Calcutta HC allowed writ petition challenging penalty for excess input tax credit. Appellate Authority dismissed petitioner's appeal solely for delay, despite medical documentation showing husband's critical illness caused unavoidable circumstances. Court found Authority's rigid approach lacked judicial empathy and unreasonably interpreted statutory time limits. Non-formation of GST Appellate Tribunal denied petitioner's statutory right to higher appeal. HC quashed impugned orders dated May 24, 2024, finding procedural irregularities and arbitrary actions. Petitioner's rights under WBGST Act, 2017 restored with all benefits without adverse consequences. en-us Thu, 14 Nov 2024 00:00:00 +0530 Wed, 14 May 2025 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761993 Calcutta HC allowed writ petition challenging penalty for excess input tax credit. Appellate Authority dismissed petitioner's appeal solely for delay, despite medical documentation showing husband's critical illness caused unavoidable circumstances. Court found Authority's rigid approach lacked judicial empathy and unreasonably interpreted statutory time limits. Non-formation of GST Appellate Tribunal denied petitioner's statutory right to higher appeal. HC quashed impugned orders dated May 24, 2024, finding procedural irregularities and arbitrary actions. Petitioner's rights under WBGST Act, 2017 restored with all benefits without adverse consequences. Case-Laws GST Thu, 14 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761993