Facts of the Case

The petitioner, Rabindra Narayan Das, challenged an order dated 31 August 2023 passed by the appellate authority under the West Bengal Goods and Services Tax (WBGST) Act, dismissing his appeal solely on the ground of a delay of 129 days, without examining the merits of the appeal.

Issues Involved

  1. Whether the delay of 129 days in filing the GST appeal, attributed to the petitioner's illness, ought to be condoned so that the appeal could be heard on merits.

Petitioner's Arguments

  • The delay in filing the appeal was on account of his illness, in support of which supporting medical documents were annexed, and in the interest of justice the delay ought to be condoned with the matter remanded to the appellate authority for a hearing on merits.

Respondent's Arguments

  • The State's counsel appeared and was heard on the petition, opposing condonation of the delay in dismissing the appeal.

Court Order / Findings

  • The Court observed that although the petitioner could have filed a statutory appeal to challenge the delay-dismissal, given the medical documentation annexed and in the interest of justice, the impugned order of the appellate authority deserved to be set aside.
  • The Court set aside the impugned order dismissing the appeal on the ground of delay and remanded the matter back to the appellate authority, conditional upon the petitioner paying a cost of Rs. 30,000/- to the GST authority within ten days and filing proof of payment before the appellate authority.
  • On compliance with the cost condition within the stipulated time, the appellate authority was directed to consider and dispose of the appeal on merits.

Important Clarification

A GST appeal dismissed solely on account of delay, without any consideration of merits, can be revived by a writ court where the delay is attributable to a bona fide reason such as illness supported by medical documentation — even though a statutory remedy may technically exist — typically on condition of payment of a cost to the department, restoring the appellant's opportunity for a hearing on merits.

Sections Involved

  • West Bengal Goods and Services Tax Act, 2017 – appeal provisions (Section 107) – governs the limitation period and appellate procedure under which the delay-dismissal was passed and subsequently remanded.

Decision – In Favour of

The decision was in favour of the Assessee, with the delay condoned on payment of cost and the appeal remanded to the appellate authority for consideration on merits.

Case Details

  • Court: High Court at Calcutta
  • Case Number: WPA 22487 of 2023
  • Coram: Hon'ble Md. Nizamuddin, J.
  • Date of Order: 26 September 2023

Link to Download the Order

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