Facts of the Case

The petitioner, Tapan Kumar Biswas, sole proprietor of 'Tapan's Art Centre', challenged an order dated 09.07.2025 passed by the appellate authority under Section 107 of the WBGST Act, 2017, which had dismissed his appeal against a demand order dated 12.07.2024 passed under Section 73 on the ground of a delay exceeding four months. The petitioner, a septuagenarian whose business was managed by his elder son, explained that a family feud leading to his son parting ways, coupled with his wife's hospitalisation and his own hospitalisation on two occasions (September 2023 and June 2024), together with the abrupt withdrawal of his GST consultant and staff, had prevented timely filing of the appeal.

Issues Involved

  1. Whether the delay of over four months in filing a Section 107 appeal, explained by genuine family and medical hardships, ought to be condoned.
  2. Whether the appellate authority's summary dismissal on the ground of limitation, without considering these circumstances, was sustainable.

Petitioner's Arguments

  • The delay was occasioned by a series of genuine and interconnected hardships: severe family discord with the son who managed the business, consequential illness of the petitioner and his wife, and the withdrawal of the GST consultant and staff who had been working under the son's instructions.
  • The petitioner was not guilty of gross negligence or laches, and the explanation for delay, supported by documentary annexures, was plausible and ought to be accepted.
  • A fresh consultant had to be engaged from scratch, further contributing to the delay in preferring the appeal.

Respondent's Arguments

  • The State respondents contested the appeal on the ground that it had been filed beyond the statutory limitation period prescribed under Section 107 of the WBGST Act.

Court Order / Findings

  • The Court examined the application for condonation of delay and its supporting annexures in detail, noting the petitioner's age, his wife's hospitalisation, and his own two hospitalisations.
  • The Court held that the explanation for delay was plausible and acceptable, and that the petitioner could not be said to be guilty of gross negligence or laches.
  • The delay in preferring the appeal was accordingly condoned, the impugned order dated 09.07.2025 was set aside, and the matter was remanded to the appellate authority for a fresh hearing on merits.

Important Clarification

  • Genuine personal hardships such as serious illness, hospitalisation, family estrangement, and loss of professional support staff can constitute sufficient cause for condoning delay in filing a GST appeal under Section 107, even where the delay runs into several months.
  • Courts assess the plausibility of the delay explanation holistically rather than mechanically applying the limitation bar, particularly where the appellant is elderly and the circumstances are corroborated by documentary evidence.

Sections Involved

  • Section 107, WBGST Act, 2017 — prescribes the limitation for filing appeals and the extent to which delay may be condoned.
  • Section 73, WBGST Act, 2017 — demand for tax not paid/short paid for reasons other than fraud or wilful misstatement, the order originally under appeal.

Decision – In Favour of

The decision is in favour of the assessee (Tapan Kumar Biswas). The delay in filing the appeal was condoned, the appellate rejection set aside, and the appeal remanded for a fresh hearing on merits.

Case Details

High Court at Calcutta; WPA 20875 of 2025; Coram: Hon'ble Mr. Justice Om Narayan Rai; Order dated 12.11.2025.

Link to Download the Order

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