Case Summary
Case Title: M/s. Bina Medico & Anr. v. State of West Bengal & Ors.
Court: High Court at Calcutta, Constitutional Writ Jurisdiction, Appellate Side
Petition No.: WPA 31064 of 2024
Category: Condonation of Delay in Appeal / Right to Appeal
Date of Judgment: 19.02.2025
Relevant Sections: Section 73(9), Section 107 of the CGST/WBGST Act, 2017
Facts (Paras 2–4)
The petitioners were subjected to a demand order under Section 73(9) of the CGST/WBGST Act, 2017 on 17th December 2023. They filed an appeal under Section 107, along with the mandatory pre-deposit, but with a delay of eight days. An application for condonation of delay was filed. The appellate authority issued a show-cause notice regarding the delay, but since the petitioners did not appear, the appeal was dismissed on 27th June 2024 solely on limitation.
Questions before Court
Whether rejection of the appeal for an eight-day delay, despite explanation and pre-deposit, was justified, especially when no Appellate Tribunal has been constituted, leaving no further statutory remedy to the petitioner.
Observations (Paras 5–7)
The State contended that the appeal was barred by limitation, and the petitioners failed to explain the delay despite show-cause notice. The Court, however, noted that the delay was marginal and that some explanation was available. Importantly, it observed that since the GST Appellate Tribunal has not been constituted, denial of the appeal would leave the petitioners without any effective remedy. The Court held that the appeal had not been adjudicated on merits and that justice demanded restoration of the appeal.
Judgment (Paras 7–9)
The Court set aside the order dated 27th June 2024 of the appellate authority and remanded the matter for adjudication on merits. This was made subject to payment of Rs. 5000/- as costs to the Bar Association Benevolent Fund, Calcutta High Court, within two weeks. The appellate authority was directed to hear the appeal afresh on merits after affording due opportunity of hearing to the petitioners.
Cases Referred
This judgment is largely self-contained and does not cite other precedents.
Between Fine Lines (Practical Takeaway)
This judgment underscores that minor procedural delays should not deprive taxpayers of substantive justice, particularly when the GST Appellate Tribunal is not functional. It clarifies that appeals involving short delays and pre-deposits must be decided on merits to ensure effective access to justice.
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