Va Tech Wabag LTD. vs. Assistant Commissioner Of Revenue, Salt Lake Charge And Ors.
Held
The Court held that the First Appellate Authority was not justified in dismissing the appeal solely on limitation without considering the sufficient cause shown and the substantial compliance of pre-deposit. The appellate remedy should not be rendered illusory.
Facts
The petitioner filed an appeal after the statutory period due to the serious illness of a key person, despite paying the mandatory pre-deposit. The First Appellate Authority dismissed the appeal solely on grounds of limitation.
Key Issues
Whether the First Appellate Authority can dismiss an appeal on limitation without condoning delay when sufficient cause is shown and pre-deposit is made. Whether substantial compliance with pre-deposit requirements should lead to dismissal on technical grounds of limitation.
Sections Cited
Section 107, Section 73, Section 107(6), Section 107(1), Section 107(4)
AI-generated summary — verify with the full judgment below
2026
Court No.10
DL/Item No.–17 to 21
[Milan] WPA 14368/2024 WPA/14369/2024 WPA/14371/2024 WPA/14372/2024 ….for the Petitioners
Ms. Manasi Mukherjee, Mr. Bijitesh Mukherjee ….for the State Mr. Bhaskar Pposad Banerjee,
2 Ms. Ekta Sinha ….for the CGST
In Re: WPA 14368 of 2024, WPA 14369 of 2024, WPA 14371 of 2024 & WPA 14372 of 2024
In the course of hearing, this Court finds that the issues involved in these writ petitions are not identical in nature, let these
The judgment continues below.
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