https://www.taxtmi.com/caselaws?id=767277 The Calcutta HC addressed whether rejection of a GST statutory appeal on limitation was sustainable where the delay was only 19 days and a pre-deposit had been made. The Court noted the appellant was a small businessman, found no lack of bona fides, and observed that no advantage could be gained by filing a belated appeal. On that basis, the limitation-based rejection was held unsustainable. The appellate authority was directed to consider the application for condonation of delay first, and, if delay was condoned, to hear and decide the appeal on merits. en-us Wed, 05 Feb 2025 00:00:00 +0530 Thu, 13 Mar 2025 08:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767277 The Calcutta HC addressed whether rejection of a GST statutory appeal on limitation was sustainable where the delay was only 19 days and a pre-deposit had been made. The Court noted the appellant was a small businessman, found no lack of bona fides, and observed that no advantage could be gained by filing a belated appeal. On that basis, the limitation-based rejection was held unsustainable. The appellate authority was directed to consider the application for condonation of delay first, and, if delay was condoned, to hear and decide the appeal on merits. Case-Laws GST Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767277