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June 2023

Goods and Services Tax

By Puloma Dalal | Jayesh Gogri | Mandar Telang
Chartered Accountants
Reading Time 11 mins
I. HIGH COURT 21 Sikha Debnath v/s. Assistant Commissioner of State Tax, Cooch Behar 2023(71) GSTL 362/4 (Cal.) Date of order: 10th February, 2023 An appeal was allowed where delay was for negligible period by extending time as per section 107 of CGST Act. FACTS
The petitioner had filed an appeal with a delay of 21 days of the available time as per section 107 of the CGST Act. He submitted before the Court that the appeal should be allowed as the period of delay was negligible. The respondent rejected the appeal stating that the same was time-barred. Being aggrieved, the petitioner preferred this petition. HELD
Hon’ble High Court relied upon its own decisions passed in the matter of Suraj Mangar Versus Assistant Commissioner of West Bengal State Tax, Cooch Behar Charge, Jalpaiguri, West Bengal [WPA No. 2809 of 2022] as well as Debson Pumps vs. Assistant Commissioner of State Tax, Bowbazar Charge, Dharmatola & Anr. [MAT No. 1496 of 2022] where delay of negligible period was condoned. Accordingly, writ petition was disposed off.   22 Mehta Enterprise vs. State of Gujarat
2023 (71) GSTL 399/3 (Guj.) Date of
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