Debapriya Chatterjee vs. State Of West Bengal And Ors.

Held

The Court held that given the petitioner's status as an individual senior citizen who relied on a tax consultant for GST affairs, it was appropriate to grant an opportunity to press the appeal on merits. The Court reasoned that while the petitioner's explanation for the delay was not entirely satisfactory, the circumstances warranted leniency. The Court directed that upon payment of Rs. 15,000/- to the High Court Legal Services Committee within three weeks, and furnishing proof of payment to the appellate authority, the appellate authority shall proceed to hear the petitioner's appeal on merits. The impugned order of October 17, 2025, was to be treated as set aside. The Court clarified that failure to make the payment would render the order inoperative. The ratio decidendi is that Courts may condone delays in statutory appeals, particularly for senior citizens, if there is a prima facie case for hearing the appeal on merits, subject to reasonable terms.

Facts

The petitioner, Debapriya Chatterjee, filed a writ petition challenging an order dated October 17, 2025, 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 adjudication order dated January 18, 2024, solely on the grounds of delay. The petitioner argued that as a senior citizen, they had difficulty keeping track of notices and orders uploaded on the GST Portal, relying on their tax consultant. The respondents/GST authorities had attached the petitioner's bank account based on the adjudication order. The appellate authority was not satisfied with the petitioner's explanation for the delay.

Key Issues

1. Whether the appellate authority erred in dismissing the petitioner's appeal on the ground of delay, considering the petitioner is a senior citizen and relied on a tax consultant for GST matters? (Question of law and fact, concerning Section 107 of the WBGST Act, 2017/CGST Act, 2017). Petitioner's arguments: The petitioner contended that as a senior citizen, they faced challenges in tracking GST notices and orders, especially those uploaded on the GST portal. They relied on their tax consultant for such matters. The petitioner provided screenshots to demonstrate that notices and orders were indeed uploaded on the portal. The petitioner sought an opportunity to argue the appeal on merits. Revenue/State's arguments: The judgment does not record any specific arguments made by the State/respondents regarding the delay or the merits of the petitioner's case before the appellate authority. The appellate authority was dissatisfied with the reasons provided by the petitioner for the delay.