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    <title>2025 (4) TMI 680 - CALCUTTA HIGH COURT</title>
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    <description>A 28-day delay in filing an appeal under the WBGST/CGST Act was condoned where the appellant had also made the mandatory pre-deposit and gave an explanation for the delay. The High Court noted that the Tribunal was not yet constituted and that the matter was better placed before the appellate authority. The order rejecting the appeal as time-barred was set aside, and the appeal was remanded for disposal on merits.</description>
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      <description>A 28-day delay in filing an appeal under the WBGST/CGST Act was condoned where the appellant had also made the mandatory pre-deposit and gave an explanation for the delay. The High Court noted that the Tribunal was not yet constituted and that the matter was better placed before the appellate authority. The order rejecting the appeal as time-barred was set aside, and the appeal was remanded for disposal on merits.</description>
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