2024 (6) TMI 362 - HC - GST

Challenge to impugned order u/s WBGST Act for delay of 32 days in filing appeal and non-deposit of pre-deposit - HELD THAT - Petitioner has annexed to this writ petition the relevant documents in support of his case and considering the same and in the interest of justice, the aforesaid impugned order is set aside and the matter is remanded back to the appellate authority to hear the appeal on merit on condition that it will make statutory pre-deposit of 10% within 10 days from date and file proof of payment of the same to the appellate authority concerned. Petition disposed off by way of remand.

Summary

Issues involved: Challenge to impugned order u/s WBGST Act for delay in filing appeal and non-deposit of pre-deposit.

In the judgment, the petitioner challenged the impugned order dated 23rd February, 2024, passed by the appellate authority under the relevant provisions of the WBGST Act. The petitioner cited a delay of 32 days in filing the appeal and non-deposit of the required 10%. The petitioner explained that the delay and non-deposit were due to a family calamity and financial constraints. Supporting documents were annexed to the writ petition to substantiate the claims. The court, in the interest of justice, set aside the impugned order and remanded the matter back to the appellate authority. The petitioner was directed to make the statutory pre-deposit of 10% within 10 days and provide proof of payment to the appellate authority for the appeal to be heard on merit. Consequently, the writ petition WPA 9246 of 2024 was disposed of.