Minar Builders Privatea Limited And Anr vs. The Deputy Commissioner Of Revenue, Park Street Charge And Ors
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The petitioners, Minar Builders Private Limited & Anr., filed a writ petition challenging an order dated January 14, 2025, passed by the Appellate Authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017. This appellate order dismissed their appeal against an order dated February 22, 2024, passed under Section 73 of the said Act, solely on the ground of delay. The petitioners contended that the delay in filing the appeal was due to the absence of key personnel responsible for GST matters, who were on medical leave due to serious health issues, preventing prompt communication of the order to management.
Held
The Court held that the Appellate Authority's order, which dismissed the appeal on the ground of delay with a single-line reason, lacked proper justification. While acknowledging that the grounds cited for condonation of delay were not fully satisfactory, the Court found it appropriate to condone the delay and revive the appeal on merit. The Court's reasoning was that the Appellate Authority had not assigned sufficient reasons for rejecting the delay condonation application. The operative direction was that if the petitioners pay a sum of Rs. 10,000/- to the State Legal Services Authority, West Bengal, within two weeks and furnish proof of payment to the Appellate Authority, the delay would stand condoned. Consequently, the Appellate Authority would proceed to hear the appeal on merit, and the impugned appellate order dated January 14, 2025, would be treated as set aside. The Court clarified that failure to comply with these conditions would render the order ineffective for the petitioners. No issue was expressly left undecided.
Key Issues
1. Whether the Appellate Authority erred in dismissing the petitioners' appeal solely on the ground of delay, without assigning sufficient reasons, contrary to the principles of natural justice and the provisions of Section 107 of the WBGST Act, 2017/CGST Act, 2017? Petitioners' arguments: The petitioners argued that the delay was unintentional and caused by unavoidable circumstances, specifically the medical leave of their key personnel handling GST matters. They contended that the Appellate Authority's order was a one-liner without proper consideration of the reasons provided for the delay. Revenue/State's arguments: The judgment records no specific arguments from the State/Revenue regarding the delay or the appellate order.
Sections Cited
Section 107, Section 73
AI-generated summary — verify with the full judgment below
2026 Item No.10 (DL) Court No.551 AJ.
IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURI ICTION
W.P.A. 16180 of 2025
Minar Builders Private Limited & Anr.
-Vs- The Deputy Commissioner of Revenue, Park Street Charge & Ors.
Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Piyush Khaitan, Ms. Tulika Roy. …for the petitioners.
Mr. Tanoy Chakraborty, Mr. Saptak Sanyal, Mr. D. Sahu. …..for the State.
This writ petition is directed against an order dated January 14, 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 February 22, 2024 passed under Section 73 of the said Act of 2017 has been dismissed on the ground of delay.
Mr. Kanodia, 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 78 of the writ petition) and submitted that the petitioners could not file the appeal in time due to the absence of the
2 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 State Legal Services Authority, West Bengal within a period of two weeks from date and furnish proof of such
3 payment before the 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 14, 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 16180 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.)
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.