2024 (9) TMI 1680 - HC - GST

Challenge to order under Section 73 of the WBGST/CGST Act 2017 - HELD THAT - Taking note of the fact that the appellate tribunal is yet to be constituted in order to adjudicate the writ petition on merits the same would require not only scrutiny of records but decision on factual issues - Having regard thereto it would be prudent at this stage to remand the matter back to the Appellate Authority for a decision on merits especially considering the fact that there was a marginal delay in filing the appeal. Petition disposed off.

Summary

In the case before the Calcutta High Court, presided over by Justice Raja Basu Chowdhury, the petitioner challenged an order dated 30th November 2023, issued under Section 73 of the WBGST/CGST Act, 2017, for the tax period of July 2017 to March 2018. The petitioner filed an appeal under Section 107 of the said Act, accompanied by the required predeposit, but the appeal was delayed by sixteen days. The Appellate Authority rejected the appeal on 9th May 2024, ignoring the explanation for the delay.

The petitioner's counsel, Mr. Sandip Choraria, argued that due to the absence of an appellate tribunal, the High Court should either hear the writ petition on merits or remand the matter to the Appellate Authority. The State's counsel, Mr. Md. T.M. Siddiqui, acknowledged the delay but maintained that the appeal was filed beyond the prescribed period.

The Court noted the absence of an appellate tribunal and the need for scrutiny of records and factual issues, deciding it prudent to remand the matter to the Appellate Authority for a decision on merits. The Court set aside the Appellate Authority's order from 9th May 2024 and directed it to dispose of the appeal on merits within twelve weeks. The writ petition was disposed of with no order as to costs.