Constructive Builders Private Limited And Anr vs. The Joint Commissioner Of Revenue (Appoeals), Kolkata South Circle And Ors
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The petitioners, Constructive Builders Private Limited & Anr., filed a writ petition challenging an order dated January 15, 2025, passed by the Joint Commissioner of Revenue (Appeals), Kolkata South Circle. This appellate order dismissed their appeal against an order dated January 3, 2024, passed under Section 73 of the GST Act, solely on the ground of delay. The petitioners contended that the delay was caused by the absence of key personnel responsible for GST matters due to serious medical leave, which prevented timely communication to management. The Appellate Authority's order provided no specific reasons for rejecting the appeal beyond stating "delay in submission of appeal".
Held
The Court held that while the reasons for delay provided by the petitioners were not entirely satisfactory, the Appellate Authority's order dismissing the appeal solely on the ground of delay, without assigning specific reasons, was problematic. The Court observed that it would have ordinarily condoned the delay based on the stated grounds. However, to put the petitioners to terms, the Court directed that the delay would be condoned if the petitioners pay a sum of Rs. 10,000/- to the High Court Legal Services Committee within two weeks and furnish proof thereof to the Appellate Authority. Upon compliance, the Appellate Authority would be required to hear the appeal on its merits, and the impugned appellate order dated January 15, 2025, would be treated as set aside. The Court explicitly stated that failure to comply with these conditions would render the order ineffective.
Key Issues
1. Whether the Appellate Authority erred in dismissing the appeal solely on the ground of delay without adequately considering the reasons provided for condonation, as contemplated under Section 107 of the WBGST Act, 2017/CGST Act, 2017? The petitioners argued that the delay in filing the appeal was unintentional and attributable to the medical leave of their key GST personnel, hindering prompt action. They contended that the Appellate Authority's order was a one-liner and lacked proper reasoning for rejecting the condonation application. The State (Revenue) did not present specific arguments on the merits of the delay condonation in the judgment. However, the Court noted that the grounds cited for condonation were 'not fully satisfactory'.
Sections Cited
Section 107, Section 73
AI-generated summary — verify with the full judgment below
2026 Item No.26 (DL) Court No.551 SR.
WPA 16173 of 2025 Constructive Builders Private Limited & Anr. -Vs- The Joint Commissioner of Revenue (Appeals), Kolkata South Circle & Ors. Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Piyush Khaitan, Ms. Tulika Roy …for the petitioners. Mr. S.K. Dutta Mr. Tanoy Chakraborty, Mr. Saptak Sanyal ...for the State.
This writ petition is directed against an order dated January 15, 2025 passed by the Appellate Authority under Section 107 of the WBGST ACT, 2017/CGST Act, 2017 (in short ‘the said Act of 2017’) whereby the petitioners’ appeal against an order dated January 3, 2024 passed under Section 73 of the said Act of 2017 has been dismissed on the ground of delay.
Ms. Agarwal, learned Advocate appearing on behalf of the petitioners has taken this Court through the application for condonation of delay filed before the Appellate Authority (at page 67 of the writ petition) and submitted that the petitioners could not file the appeal in time due to the absence of the petitioners’ key personnel responsible for GST matters and managing GST Portal. It is submitted that such person was on medical leave due to serious health issues and as such the order impugned could not be promptly communicated to the management.
Heard Learned Advocates appearing for the respective parties and considered the materials-on-record.
Having gone through the appellate order, it is evident that no reasons have been assigned by the Appellate Authority for rejecting the petitioners’ appeal excepting a one liner to the effect “delay in submission of appeal”.
This Court would have condoned the delay and revived the appeal to the file of the Appellate Authority on such ground alone, however, in view of the fact that the grounds cited for condonation of delay occasioned by the petitioners in preferring the appeal are not fully satisfactory, this Court is of the view that the petitioners should be put to terms, before reviving the petitioners’ appellate remedy.
In such view of the matter, if the petitioners pay a sum of Rs.10,000/- (Rupees Ten Thousand Only) to the High Court Legal Services Committee within a period of two weeks from date and furnish proof thereof before the 2
Appellate Authority, the delay occasioned by the petitioners in preferring the appeal shall stand condoned and the Appellate Authority shall proceed to hear the petitioners’ appeal on merit. In such event, the appellate order impugned dated January 15, 2025 shall be of no effect and shall be treated as having been set aside.
It is clarified that if the petitioners fail to comply with the conditions mentioned in this order, this order shall not enure to the benefit of the petitioners.
WPA 16173 of 2025 stands disposed of with the aforesaid observations.
Urgent photostat certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities. (Om Narayan Rai, J.) 3
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.