https://www.taxtmi.com/caselaws?id=773142 Calcutta HC dismissed a petition challenging refusal to condone delay in filing GST appeal. The appeal was filed 7 months 20 days late, exceeding the outer condonable limit by 3 months 20 days. Court held that while appellate authority has power to condone delay under Section 107(4) WBGST Act, petitioner failed to show sufficient cause for entire delay period. Medical prescriptions explained only partial delay and did not justify why partnership firm's other partners could not act during substantial delay period from February to April 2025. Court found no jurisdictional error in refusing condonation. en-us Wed, 11 Jun 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773142 Calcutta HC dismissed a petition challenging refusal to condone delay in filing GST appeal. The appeal was filed 7 months 20 days late, exceeding the outer condonable limit by 3 months 20 days. Court held that while appellate authority has power to condone delay under Section 107(4) WBGST Act, petitioner failed to show sufficient cause for entire delay period. Medical prescriptions explained only partial delay and did not justify why partnership firm's other partners could not act during substantial delay period from February to April 2025. Court found no jurisdictional error in refusing condonation. Case-Laws GST Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773142