Facts of the Case

This is a genuine, present-day GST matter, but the order decides only a delay-condonation question, not the underlying tax demand. The petitioner, Madan Mohan Sadhu & Co., challenged an order dated 8 July 2022 passed under Section 74 of the West Bengal Goods and Services Tax Act, 2017 — an appealable order — by filing the writ petition more than eight months later, on 31 March 2023. The petitioner attributed part of the delay to an accident and subsequent orthopedic treatment (from 5 July 2022 to 21 October 2022), and a further delay of about two-and-a-half months (after affirming the writ petition on 10 January 2023) to his advocate's personal ground of a parent's illness.

Issues Involved

  1. Whether the substantial delay in challenging the Section 74 order should be excused given the petitioner's medical condition and his advocate's personal circumstances.
  2. Whether the petitioner should be granted liberty to pursue the statutory appeal instead of having the writ petition entertained directly.

Petitioner's Arguments

The petitioner placed medical certificates on record showing treatment for an orthopedic injury from an accident, and explained the further delay in filing by reference to his advocate's personal circumstances, seeking the Court's indulgence to allow the challenge to proceed despite the lapse of over eight months.

Respondent's Arguments

No specific opposing submissions from the GST authorities are recorded in this brief order.

Court Order / Findings

  • Considering the exceptional circumstances — the petitioner's documented medical condition and his advocate's personal ground — the Court disposed of the writ petition by granting liberty to file a statutory appeal before the appropriate appellate authority within ten days.
  • This liberty was made subject to payment of a cost of Rs. 30,000 to the GST authority concerned, and compliance with all other formalities, including the mandatory pre-deposit for filing the appeal.
  • If the appeal was filed within the stipulated time and conditions met, the appellate authority was directed to consider it on merits and dispose of it in accordance with law; failing compliance, the order would cease to have effect.

Important Clarification

The Court did not examine or rule on the merits of the underlying Section 74 demand at all — the order is confined to permitting a heavily delayed challenge to proceed via the statutory appellate route, on payment of costs and compliance with pre-deposit conditions. Taxpayers seeking similar relief for a delayed GST appeal should be prepared to substantiate genuine hardship and to bear a cost condition.

Sections Involved

  • West Bengal Goods and Services Tax Act, 2017 — Section 74

Decision – In Favour of

Disposed of without a decision on the merits of the tax demand. The petitioner was given conditional liberty to file a statutory appeal despite the delay, subject to a cost payment and compliance with pre-deposit and other formalities.

Case Details

Court: High Court at Calcutta
Case No.: WPA 8113 of 2023
Coram: Justice Md. Nizamuddin
Date of Order: 15 May 2023

Link to Download the Order

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