Anupam Kumar Saraf vs. Deputy Commissioner Of State Tax, Strand Road, Chinabazar And Rajakatra Charge And Ros.

Held

The Court held that the delay of 17 days in filing the appeal was marginal and should be condoned, considering the petitioner's averments of illness supported by medical documents. The Court reasoned that the delay was not substantial and the petitioner's circumstances justified leniency. The Court directed that if the petitioner approaches the appellate authority and makes the statutory pre-deposit in terms of Section 107(6) of the Act within three weeks from the date of the order, the appeal shall be accepted and heard on merits. The order dated July 14, 2025, would be rendered ineffective upon compliance. If the pre-deposit is not made within the stipulated time, the earlier order would remain effective. The Court expressly left undecided the merits of the appeal itself, as the matter was being remanded for acceptance of the appeal upon compliance.

Facts

The petitioner, Anupam Kumar Saraf, filed a writ petition challenging an order dated July 14, 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 earlier order dated August 29, 2024, passed under Section 73 of the said Act. The dismissal was based on two grounds: the petitioner's failure to make the mandatory pre-deposit and the appeal being filed beyond the statutory period of three months, although within the condonable period of one month thereafter. The petitioner claimed severe financial crisis and illness prevented them from arranging funds for the pre-deposit and contributed to the delay.

Key Issues

1. Whether the delay of 17 days in filing the appeal before the appellate authority, occasioned by the petitioner's alleged financial crisis and illness, should be condoned under Section 107 of the WBGST Act, 2017/CGST Act, 2017? Petitioner's arguments: The petitioner contended that they were experiencing severe financial difficulties and illness, supported by annexed medical documents, which prevented them from arranging the mandatory pre-deposit and caused the marginal delay of 17 days. They argued that these circumstances warranted condonation of the delay. Revenue's arguments: The judgment does not record any specific arguments from the State/Revenue regarding the condonation of delay or the pre-deposit requirement.