2024 (10) TMI 374 - HC - GST

Condonation of delay of 53 days in filing appeal - appeal filed before the appellate authority - HELD THAT - Taking note of the fact that there is no adjudication on merits by the appellate authority and by reasons of the Appellate Tribunal not being available it would be necessary for this Court to scrutinize the records and determine the factual issues in order to test out the order passed by the proper officer on merits. Having regard thereto and considering the fact that the entire amount of tax has already been recovered it would be prudent, at this stage, to remand the matter back to the appellate authority. The appellate authority having due regard to the direction passed herein shall hear out and dispose of the appeal on merit as expeditiously as possible, preferably within a period of six weeks from the date of communication of this order. Petition disposed off.

Summary

The High Court of Calcutta disposed of a writ petition challenging an appellate order under the WBGST/CGST Act, 2017 for the tax period July 2017 to March 2018. The petitioner's appeal was dismissed due to a delay in filing, but the court remanded the matter back to the appellate authority for expeditious disposal, noting that the tax had already been recovered. The petitioner was not required to make any further pre-deposit.