2025 (11) TMI 765

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.... Tanoy Chakraborty Mr. Saptak Sanyal. ORDER PER 1. Affidavit of service field in Court today is taken on record. 2. The petitioners assail an order dated March 29, 2025 passed by the Appellate Authority under Section 107 of the WBGST Act, 2017 whereby the petitioners' appeal challenging an order dated March 29, 2024 passed under Section 73 of the said Act was dismissed on the ground that ....

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....d by Shri Gupta. But the footprints at the GST portal and submission of returns by the appellant in regular manner during the declared phase of illness of Shri Gupta simply shows that the appellant was not solely dependent on him for their tax/GST related matters. As became evident, the appellant had only cited the illness of Shri Gupta as a shield to cover up their delay in submitting appeal appl....

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....titioners submits that the appellate authority has gone wrong in holding that the petitioners' appeal was delayed by six months inasmuch as the appeal was filed after six months from the date of communication of the order and in such case the delay could at best have been of only 93 days. It is submitted that the appeal would have been within time had the same been filed within three months from t....

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....ble. It is may be possible that notwithstanding carrying on of regular business transaction and uploading routine forms and returns certain critical matters like filing appeal are left to experts. Taking a practical view of the matter, given the facts of the present case, it does not appear that the petitioners were grossly negligent or that the delay occasioned in filing the appeal was due to del....