Sonali Roy vs. State Of West Bengal And Ors.

Held

The Court held that the explanation provided by the petitioner for the delay in preferring the appeal was plausible and did not indicate utter negligence or laches. The appellate authority's order, which dismissed the appeal with a single line stating the reason for late submission was insufficient, was found to be lacking in proper consideration and reasoning. The Court noted that the appellate authority neither dealt with nor assigned any specific reason for not accepting the petitioner's explanation. Consequently, the Court found that the delay occasioned by the petitioner in preferring the appeal ought to have been condoned. The impugned order dated July 25, 2025, passed by the appellate authority was set aside. The matter was remanded to the appellate authority with a direction to decide the appeal on merits as expeditiously as possible.

Facts

The petitioner, Sonali Roy, filed a writ petition challenging an order dated July 25, 2025, passed by the appellate authority under the SGST/CGST Act, 2017. This order dismissed the petitioner's appeal on the grounds that the reason for late submission was insufficient. The petitioner had initially filed an appeal on July 6, 2025, against an adjudication order dated February 7, 2025, passed under Section 73 of the Act. This appeal was filed with a delay of 59 days. The petitioner attributed the delay to various factors, including the time taken to gather documents, draft the appeal, and arrange for the mandatory pre-deposit. The petitioner also cited the hospitalization of their learned advocate as a contributing factor.

Key Issues

1. Whether the appellate authority erred in law and on facts by dismissing the petitioner's appeal on the ground of insufficient reason for late submission, thereby failing to condone the delay of 59 days, contrary to the principles of natural justice and the provisions of Section 107 of the SGST/CGST Act, 2017? Petitioner's Arguments: - The petitioner argued that the explanation provided for the delay in filing the appeal was plausible and ought to have been considered by the appellate authority in earnest, and the delay should have been condoned. - Reliance was placed on the Coordinate Bench decision of this Court in Ashok Kumar Jaiswal v. The State of West Bengal & Ors. (WPA 4996 of 2025) decided on August 04, 2025. Revenue/State's Arguments: - The judgment records no specific arguments made by the State.