Va Tech Wabag LTD vs. Assistant Commissioner Of Revenue, Salt Lake Charge And Ors.
Held
The Court held that dismissing the appeal solely on limitation without considering sufficient cause and substantial compliance with pre-deposit requirements defeats the purpose of the appellate remedy. The delay in filing the appeal deserved to be condoned.
Facts
The petitioner filed an appeal beyond the statutory period due to a medical emergency of the person handling business affairs. The First Appellate Authority dismissed the appeal solely on grounds of limitation, despite the petitioner having paid the mandatory pre-deposit.
Key Issues
Whether the First Appellate Authority was justified in dismissing the appeal on limitation without condoning the delay despite sufficient cause and payment of pre-deposit.
Sections Cited
Section 107, Section 73, Section 107(6), Section 107(1), Section 107(4)
AI-generated summary — verify with the full judgment below
04 11.09.2026 Court No. 10 AGM In The High Court At Calcutta Constitutional Writ Jurisdiction Appellate Side
W.P.A. 14372 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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