https://www.taxtmi.com/caselaws?id=767277 The Calcutta HC quashed the appellate authority's order rejecting the petitioner's appeal due to a procedural error in the GST APL-04 form. The Court acknowledged the petitioner's bona fide intention, noting a 19-day delay and a pre-deposit of Rs. 10,900. It directed the petitioner to file for condonation of delay, which the appellate authority must decide within thirty days. If granted, the authority should hear the appeal on its merits. The writ petition was disposed of without costs, and parties were instructed to act on the server copy of the order. en-us Wed, 05 Feb 2025 00:00:00 +0530 Thu, 13 Mar 2025 08:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767277 The Calcutta HC quashed the appellate authority's order rejecting the petitioner's appeal due to a procedural error in the GST APL-04 form. The Court acknowledged the petitioner's bona fide intention, noting a 19-day delay and a pre-deposit of Rs. 10,900. It directed the petitioner to file for condonation of delay, which the appellate authority must decide within thirty days. If granted, the authority should hear the appeal on its merits. The writ petition was disposed of without costs, and parties were instructed to act on the server copy of the order. Case-Laws GST Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767277