Fardin Rahamat vs. Senior Joint Commissioner Of Revenue, Burrabazar Circle And Anr
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The petitioner, Fardin Rahamat, filed a writ petition before the Calcutta High Court challenging an order dated 25th November, 2024. This order, passed by the Senior Joint Commissioner of Revenue, Burrabazar Circle, rejected the petitioner's appeal filed under Section 107 of the WBGST/CGST Act, 2017, solely on the grounds of delay. The petitioner contended that the delay was only 11 days and was attributable to illness, for which an explanation was furnished. The appellate authority, however, did not consider this explanation.
Held
The Court held that the appellate authority ought to have considered the petitioner's case of illness and the explanation furnished for the 11-day delay in preferring the appeal. The rejection of the appeal solely on the ground of delay, without considering the merits of the explanation, was found to be erroneous. The Court reasoned that given the short delay and the explanation provided, the matter should have been considered by the appellate authority. The ratio decidendi is that appellate authorities should consider reasonable explanations for short delays, especially when supported by grounds like illness, before summarily rejecting an appeal. The Court condoned the delay and set aside the order dated 25th November, 2024. The matter was remanded back to the appellate authority to hear the appeal expeditiously, preferably within eight weeks.
Key Issues
1. Whether the appellate authority erred in rejecting the appeal solely on the ground of delay without considering the explanation furnished by the petitioner for the 11-day delay, particularly in light of the petitioner's case of illness? (Question of law and fact, turning on Section 107 of the WBGST/CGST Act, 2017). Petitioner's Contention: The petitioner argued that the delay of only 11 days was adequately explained by illness and that the appellate authority failed to consider this explanation, thereby not exercising its discretion properly. The petitioner also noted the absence of a constituted Appellate Tribunal, suggesting the High Court's intervention was necessary. Revenue/State's Contention: The judgment does not record any specific arguments made by the State.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
15 04.08.2025 sb Ct 5
IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURI ICTION APPELLATE SIDE
WPA 4707 of 2025
Fardin Rahamat Versus Senior Joint Commissioner of Revenue, Burrabazar Circle & Anr.
Mr. Rabindra Kumar Mitra
Mr. Sourya Das
Ms. Poulami Bhowmick
… For the petitioner.
Mr. Amitabrata Roy, Ld. GP
Mr. Tanoy Chakraborty
Mr. Saptak Sanyal
Mr. Debraj Sahu
… For the State.
Challenging the order dated 25th November, 2024 rejecting the appeal under Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”) on the ground of delay, the instant writ petition has been filed.
Having heard the learned advocates appearing for the respective parties and noting that the petitioners have a remedy before the Appellate Tribunal which is yet to be constituted and there was a delay of only 11 days for which an explanation had been furnished by the petitioner, I am of the view that the matter ought to have been considered by the appellate authority having regard to the case of illness made out by the petitioner. The same has not been done.
2
Having regard thereto and considering the explanation provided, I am of the view that the matter should be remanded back to the appellate authority.
Consequentially, by condoning the delay in preferring the appeal, the matter is remanded back to the appellate authority by setting aside the order dated 25th November, 2024. 6. The appellate authority is directed to hear out the appeal as expeditiously as possible, preferably, within a period of eight weeks from the date of communication of this order.
With the above observations and directions the writ petition is disposed of. Urgent Photostat certified copy of this order, if applied for, be made available to the parties upon compliance with the requisite formalities.
(Raja Basu Chowdhury, 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.