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HomeGST“Where Lawyer Entrusted with Filing Appeal Dies, It Is Understandable That Litigant...

“Where Lawyer Entrusted with Filing Appeal Dies, It Is Understandable That Litigant May Require Time to Collect Papers and Engage New Counsel”: Calcutta HC Quashes GST Order for Failure to Consider Delay Condonation Plea

GST

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By Mariya Paliwala
“Where Lawyer Entrusted with Filing Appeal Dies, It Is Understandable That Litigant May Require Time to Collect Papers and Engage New Counsel”: Calcutta HC Quashes GST Order for Failure to Consider Delay Condonation Plea

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The Calcutta High Court has set aside an order passed by the appellate authority under Section 107 of the WBGST/CGST Act, 2017 after finding that the authority failed to properly examine the taxpayer’s application seeking condonation of delay in filing the appeal. The Court held that the legal issue—non-consideration of a valid delay condonation request—vitiated…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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