https://www.taxtmi.com/caselaws?id=787532 The time limit in Section 107(4) of the West Bengal GST statute was treated as directory, permitting condonation of delay where the petitioner offered a plausible explanation and was not grossly negligent; reliance on precedent supported this legal position. Consequently, the order rejecting the appeal as time barred was quashed, the appeal is to be treated as filed within time and listed for hearing on merits with a peremptory timeframe for disposal and restraint on coercive action pending decision. en-us Tue, 17 Feb 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787532 The time limit in Section 107(4) of the West Bengal GST statute was treated as directory, permitting condonation of delay where the petitioner offered a plausible explanation and was not grossly negligent; reliance on precedent supported this legal position. Consequently, the order rejecting the appeal as time barred was quashed, the appeal is to be treated as filed within time and listed for hearing on merits with a peremptory timeframe for disposal and restraint on coercive action pending decision. Case-Laws GST Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787532