Universal Solutions vs. Deputy Commissioner Of State Tax, Barrackpore Zone, Boi (South Bengal) And Ors.
Original PDF →Facts
The petitioner, M/s. Universal Solutions, assails an order dated November 20, 2024, passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017. This order dismissed the petitioner's appeal against an earlier order dated April 3, 2024, passed under Section 73 of the said Act. The dismissal was solely on the grounds of delay in filing the appeal. The petitioner contended that its authorized representative, responsible for GST matters and filing the appeal, was seriously ill during the statutory period for filing. The appellate authority had rejected the appeal for lack of supporting medical certificates.
Held
The Court held that the appellate order dated November 20, 2024, could not be faulted at that stage, as the medical certificates were produced for the first time before the High Court and were not presented to the appellate authority. However, recognizing that the petitioner possessed medical documents substantiating the illness of its authorized representative, the Court opined that a further opportunity should be granted. The petitioner was granted liberty to file a fresh application for condonation of delay before the appellate authority within two weeks, attaching all supporting medical documents. The appellate authority was directed to consider this application liberally and, if satisfied with the genuineness of the illness as a reason for the delay, to condone the delay and hear the appeal on merits. If the delay is condoned, the appellate order dated November 20, 2024, would be treated as set aside.
Key Issues
1. Whether the appellate authority was justified in dismissing the petitioner's appeal solely on the ground of delay, without considering the medical documents presented before the High Court? (Question of law and fact, turning on Section 107 of the WBGST Act, 2017/CGST Act, 2017 and principles of natural justice). Petitioner's contention: The petitioner argued that the delay in filing the appeal was due to the serious illness of its authorized representative, supported by medical documents annexed to the writ petition. They submitted that these documents, though not presented to the appellate authority, demonstrate a genuine cause for the delay. Revenue/State's contention: The State did not record any specific arguments against the petitioner's plea for condonation of delay. The judgment notes that the appellate authority dismissed the appeal on the ground that no medical certificate was annexed with the appeal.
Sections Cited
Section 107, Section 73
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT AT CALCUTTA Constitutional Writ Juri iction Appellate Side
Ct.551 07.01.2026 Item No.07 Sws.M
WPA 11074 of 2025
M/s. Universal Solutions Vs Deputy Commissioner of State Tax, Barrackpore Zone & Ors.
Mr. Akshat Agarwal Ms. Doyel Dey …for the petitioner
Mr. S.K. Dutta Mr. Tanmoy Chakraborty Mr. Saptak Sanyal …for the State
Affidavit of service filed in Court today is taken on record.
This writ petition assails an order dated November 20, 2024 passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017 whereby the petitioner’s appeal against an order dated April 3, 2024 passed under Section 73 of the said Act of 2017 has been dismissed on the ground of delay.
Learned advocate appearing for the petitioner has placed before this Court the medical documents annexed as annexure ‘P-6’ at pages 41 to 51 of the writ petition and he submits that an employee of the petitioner who was also the petitioner’s authorized representative responsible for handling GST matters as well as making arrangements for filing the appeal,
2 was seriously ill during the period when the appeal was required to be filed in terms of the statute.
The appellate authority has dismissed the petitioner’s appeal on the ground that no medical certificate has been annexed with the appeal in support of the petitioner’s contention that the petitioner’s authorized representative was seriously ill.
Since the petitioner has produced the medical certificates for the first time before this Court and the same were not there before the appellate authority, the appellate order dated November 20, 2024 cannot be faulted. However, since the petitioner is in possession of medical documents and it is submitted by the petitioner that the petitioner’s authorized representative was seriously ill at the relevant point of time, this Court is of the opinion that one more opportunity should be granted to the petitioner to approach the appellate authority and satisfy the appellate authority that the reasons cited by the petitioner for its failure to file the appeal within time are genuine.
In such view of the matter, the petitioner is granted liberty to file a fresh application for condonation of delay before the appellate authority annexing therewith all documents in support of the petitioner’s contention that the petitioner’s authorized representative was seriously ill. Such application shall
3 be filed within two weeks from date. The appellate authority shall consider such application liberally and in the right earnest and if the appellate authority is satisfied that the petitioner has been able to make out a case that the petitioner’s authorized representative was ill as contended, the appellate authority shall condone the delay and hear the appeal on merits.
In such case, the order dated November 20, 2024 impugned herein shall be of no effect and shall be treated as having been set aside.
With the above observations, WPA 11074 of 2025 stands disposed of.
Urgent photostat certified copy of this order, if applied for, be supplied to the parties on urgent basis after completion of necessary formalities.
(Om Narayan Rai , J.)
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.