GST DAILY – 456 : Delay in filing appeal condoned as it was unintentional and justified: HC

THE HON’BLE CALCUTTA HIGH COURT IN THE CASE OF JP Aviation Services Pvt. Ltd. V/s Deputy Commissioner, State Tax, decided on 5-2-2025

 👉 Issue:-

✔️ Can Delay in filing appeal condoned as it was unintentional and justified?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee’s appeal filed under section 107 of CGST Act with application for condonation of delay and requisite pre-deposit was rejected holding that delay can only be condoned provided same was filed within period of one month, assessee was a small businessman and there was no lack of bona fide on part of assessee, impugned order was to be set aside and delay in filing appeal was to be condoned.

Section 107 of Central Goods and Services Tax Act, 2017