Case Summary: Krishna Enterprise vs. The Commissioner, State Tax, West Bengal & Ors
Application No. W.P.A. 12830 of 2024
Court: High Court of Calcutta
Date: 12.06.2024
Facts of The Case: The petitioner, Krishna Enterprise, filed a writ petition challenging an order dated March 28, 2024, which rejected their appeal under Section 107 of the CGST/WBGST Act, 2017, due to delay and lack of sufficient cause for filing beyond the statutory period.
Submission by Petitioner: The petitioner argued that the delay in filing the appeal was due to the illness of the proprietor, supported by a medical certificate. They requested that the matter be remanded to the appellate authority for a hearing on the merits.
Submission by Respondent: The respondent contended that the petitioner provided no explanation for the delay before February 2024, and therefore, the appellate authority's rejection was justified. They argued that the writ petition should be dismissed with costs.
Findings and Decision of the Court: The court found that although there was no explanation for the period before February 2024, the illness of the proprietor from February 2024 was acknowledged. The court directed that the appeal be heard on merits, subject to payment of costs to the State Revenue Authorities.
Summary: The writ petition was disposed of with instructions to the appellate authority to hear the appeal on merits upon payment of costs by the petitioner. The prior order rejecting the appeal was set aside.
