Assessee allowed to file an appeal after the delay of a negligible period

Last updated: 17 February 2023

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Quick Summary

The Calcutta High Court has ruled that an assessee can file an appeal even if there's a slight delay, provided the delay is negligible. In this case, the court condoned a 27-day delay in filing an appeal under the CGST Act. The High Court directed the Appellate Authority to accept the appeal and decide it on its merits.

Court :
Calcutta High Court

Brief :
The Hon'ble Calcutta High Court in the matter of Sikha Debnath v. The Assistant Commissioner of State Tax and Ors. [WPA 304 of 2023 dated February 10, 2023]condoned the delay of period of limitation to file appeal before the Appellate Authority by the assessee. Held that, the court can allow the assessee to file an appeal where there is delay of a negligible period by extending time as stipulated under Section 107 of the Central Goods and Services Tax Act, 2017 ("the CGST Act"). Further, directed the Appellate Authority to accept the memorandum of appeal and decide on the merits within six weeks.

Citation :
WPA 304 of 2023 dated February 10, 2023

Daily Limit Reached