Facts of the Case: The petitioner, Shaikh Aslam Ali @ Sk Ali Aslam, challenged an order dated 16.11.2022 passed under Section 74 of the WBGST Act, 2017/CGST Act, 2017. Though appealable under Section 107, the petitioner could not approach the appellate authority in time because he was seriously indisposed and under dire financial straits, and the statutory appeal required a pre-deposit which he could not immediately arrange. The petitioner's own connected matter, WPA 25558 of 2024, involving another order of the same date (16.11.2022) under Section 74, had already been decided by a Coordinate Bench on 11.9.2025, granting relief on similar facts.

Issues Involved:

  1. Whether a belated challenge to a Section 74 assessment order — where the assessee could not avail the statutory appeal due to illness and financial hardship, and the GST Appellate Tribunal remains unconstituted — warrants directions permitting the appeal to be entertained without further pre-deposit.

Petitioner's Arguments:

  • Could not file a timely appeal due to serious illness and financial distress, compounded by the statutory pre-deposit requirement.
  • The petitioner's own connected case, WPA 25558 of 2024, had already secured comparable relief from a Coordinate Bench.
  • With the GST Appellate Tribunal yet to be constituted, the petitioner should not be left remediless.
  • More than 10% of the disputed tax had already been recovered by the GST authorities, which should suffice to enable the appeal to proceed on merits.

Respondent's Arguments:

  • Did not dispute that a sum in excess of 10% of the tax in dispute had already been recovered from the petitioner.

Court Order / Findings:

  • Finding the facts identical to the petitioner's own case in WPA 25558 of 2024, the Court held there was no reason to take a different view.
  • The appellate authority was directed to ascertain whether more than 10% of the disputed tax stood already recovered — if so, to hear the appeal without insisting on any further pre-deposit; if not, to accept a 10% pre-deposit and hear the appeal on merits.
  • Since the petitioner had approached the Court belatedly, he was directed to pay costs of Rs.50,000 to the High Court Legal Services Committee, following the terms of the WPA 25558/2024 order; upon payment, he was granted liberty to seek lifting of the order of attachment from the appellate authority.

Important Clarification:

  • Where recovery already effected from a GST assessee exceeds the statutory pre-deposit threshold under Section 107(6), courts may direct that a belated appeal be entertained on that existing recovery itself, sparing the assessee a second, fresh pre-deposit — particularly where the appeal delay is explained by genuine hardship and the GST Appellate Tribunal remains unconstituted, though such indulgence typically comes with a costs condition for the delay.

Sections Involved:

  • Section 74, WBGST Act, 2017/CGST Act, 2017 — determination of tax involving fraud, wilful misstatement or suppression.
  • Section 107, WBGST Act, 2017/CGST Act, 2017 — appeal to the Appellate Authority and pre-deposit requirement.

Decision – In Favour of: Disposed of with directions, in favour of the Assessee to the extent of procedural relief permitting the appeal to proceed without fresh pre-deposit, subject to payment of costs — not a decision on the merits of the underlying Section 74 demand.

Related Case Laws: The petitioner's own connected matter, WPA 25558 of 2024 (Calcutta High Court, order dated 11.9.2025), on which this decision is directly based.

Case Details: High Court at Calcutta | WPA 25555 of 2024 | Coram: Hon'ble Justice Om Narayan Rai | Date of Order: 15.12.2025.

Link to Download the Order: View/Download the Order

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