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2025 (2) TMI 1048 - HC - GSTRejection of appeal filed by the petitioners on the ground of delay of 8 days in filing - HELD THAT - Having considered that there is a marginal delay in filing the appeal and also noting that although the petitioners have a further right to prefer an appeal before the Appellate Tribunal by reasons of the Appellate Tribunal not being constituted the petitioners have been compelled to approach this Court. The appeal has not been adjudicated on merits. Having regard to the peculiar facts made out and noting that some explanation is available for the delay it is opined that the matter ought to be remanded back to the appellate authority for a decision on merits and accordingly the order dated 27th June 2024 passed by the appellate authority is set aside. Petition disposed off by way of remand.
The Calcutta High Court considered a writ petition challenging the rejection of an appeal under the West Bengal/Central Goods and Services Tax Act, 2017 due to a delay of 8 days in filing. The petitioners had made a pre-deposit and applied for condonation of delay, but the appellate authority rejected the appeal as the petitioners did not appear to explain the delay. The court found that some explanation for the delay existed and remanded the matter back to the appellate authority for a decision on merits, setting aside the previous order. The petitioners were directed to pay a cost of Rs. 5000 to the Bar Association Benevolent Fund and the appellate authority was instructed to hear the appeal on merits.
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