https://www.taxtmi.com/caselaws?id=762552 The Calcutta HC allowed the writ petition challenging an order that refused to condone delay in filing an appeal. The court found the delay was due to circumstances beyond petitioner's control and criticized the rigid approach that failed to consider genuine extenuating circumstances. The court noted the petitioner's right to further appeal was obstructed by non-formation of the GST Appellate Tribunal, effectively denying statutory appellate rights. Finding procedural irregularities and arbitrary actions, the court quashed the impugned order dated February 27, 2024. en-us Wed, 13 Nov 2024 00:00:00 +0530 Wed, 02 Jul 2025 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762552 The Calcutta HC allowed the writ petition challenging an order that refused to condone delay in filing an appeal. The court found the delay was due to circumstances beyond petitioner's control and criticized the rigid approach that failed to consider genuine extenuating circumstances. The court noted the petitioner's right to further appeal was obstructed by non-formation of the GST Appellate Tribunal, effectively denying statutory appellate rights. Finding procedural irregularities and arbitrary actions, the court quashed the impugned order dated February 27, 2024. Case-Laws GST Wed, 13 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762552