Va Tech Wabag LTD vs. Assistant Commissioner Of Revenue, Salt Lake Charge And Ors.
Held
The Court held that the dismissal of the appeal solely on limitation without considering the sufficient cause shown and the substantial compliance with the pre-deposit requirement was a hyper-technical approach. The appellate remedy should not be rendered illusory when the mandatory pre-deposit is satisfied.
Facts
The petitioner filed an appeal against an order under Section 73 of the CGST Act, 2017, but it was dismissed by the First Appellate Authority solely on grounds of limitation. The petitioner argued that the delay was due to a medical emergency and that they had fulfilled the mandatory pre-deposit requirement.
Key Issues
Whether the First Appellate Authority was justified in dismissing the appeal on limitation without condoning the delay despite sufficient cause and satisfaction of the pre-deposit requirement.
Sections Cited
Section 73, Section 107, Section 107(1), Section 107(4), Section 107(6)
AI-generated summary — verify with the full judgment below
02 11.09.2026 Court No. 10 AGM In The High Court At Calcutta Constitutional Writ Jurisdiction Appellate Side
W.P.A. 14369 of 2024
VA Tech Wabag Ltd. -versus Assistant Commissioner of Revenue, Salt Lake & Ors.
Mr. Boudhayan Bhattacharyya. Ms. Stuti Bansal. Ms. Chaya Kumary. Ms. Shubhangi Banerjee.
…For the Petitioner.
Mr. Bhaskar Prosad Banerjee. Ms. Ekta Sinha.
… for the CGST Authority.
Ms. Manasi Mukherjee. Mr. Bijitesh Mukherjee.
… For the State respondent.
The core issue involved in the instant case is whether the first appellate authority has been justified in dismissing the appeal filed by the petitioner under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act), on the ground of limitation despite the petitioner having paid the mandatory pre-deposit under Section 107(6) and having demonstrated sufficient cause for delay.
The question arises is as to whether the First Appellate Authority has been justified in refusing to condone the delay when sufficient cause has been shown and the statutory pre-deposit stood satisfied.
The p
The judgment continues below.
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