https://www.taxtmi.com/caselaws?id=762868 The Calcutta HC quashed the appellate orders under the CGST and WBGST Acts for the financial year 2021-2022, citing procedural irregularities and a lack of personal hearing. The Court emphasized a liberal interpretation of limitation provisions, allowing the extension of appeal timelines. It directed the Appellate Authority to reconsider the delay condonation application on its merits, acknowledging the petitioners' genuine hardships. All pending applications were disposed of, with no order as to costs, and parties were instructed to act based on the server copy of the order. en-us Wed, 04 Dec 2024 00:00:00 +0530 Sat, 07 Dec 2024 12:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762868 The Calcutta HC quashed the appellate orders under the CGST and WBGST Acts for the financial year 2021-2022, citing procedural irregularities and a lack of personal hearing. The Court emphasized a liberal interpretation of limitation provisions, allowing the extension of appeal timelines. It directed the Appellate Authority to reconsider the delay condonation application on its merits, acknowledging the petitioners' genuine hardships. All pending applications were disposed of, with no order as to costs, and parties were instructed to act based on the server copy of the order. Case-Laws GST Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762868