Case Title: M/s TKM Global Logistics Limited vs Union of India & Ors
Court: Calcutta High Court
Petition No.: WPA 30059 of 2024
Date of Judgment: 10 February 2025
Category of Dispute: Appeal delay condonation under Section 107 of the CGST Act, 2017
Relevant Sections: Section 107 of the CGST Act (Appeals to Appellate Authority)
Facts (para 2–3)
M/s TKM Global Logistics Limited filed a writ petition before the Calcutta High Court seeking relief after the time to file an appeal under Section 107 of the CGST Act had expired. The adjudication order dated 18 December 2023 had gone unchallenged for eight months. During the hearing, counsel for the petitioner requested the Court to grant 30 days’ time to prefer a statutory appeal, citing bona fide intent and peculiar circumstances preventing timely filing.
Questions before the Court
Whether the High Court could, in exercise of writ jurisdiction, condone delay of eight months beyond the prescribed period to enable the petitioner to avail the statutory appellate remedy under Section 107 of the CGST Act, in the interest of justice.
Observations (para 4–5)
Justice Rajarshi Bharadwaj observed that although the statutory scheme under Section 107(4) of the CGST Act limits condonation of delay to one month beyond the prescribed three months, the High Court retains discretion under Article 226 of the Constitution to prevent injustice where a bona fide litigant seeks to pursue a genuine appellate remedy. The petitioner’s willingness to comply with pre-deposit requirements reflected its intent to contest on merits.
Judgment (para 6–7)
The Court condoned the delay of eight months in filing the appeal and directed the petitioner to file an appeal within 30 days from the date of the order. Upon payment of pre-deposit, the Appellate Authority was instructed to consider the appeal on merits in accordance with law. The writ petition was disposed of without costs.
Summary of Referred Precedents
| Case | Court | Ratio / Outcome |
|---|---|---|
| Assistant Commissioner v. M/s Commercial Steel Ltd. | Supreme Court | Held that writ jurisdiction can be exercised to permit appeal filing where delay arises from bona fide reasons and not from negligence. |
| M/s Radhika Aggarwal v. State of U.P. | Allahabad HC | Writ maintainable where appellate remedy becomes unavailable due to genuine delay; justice requires opportunity to contest on merits. |
Between Fine Lines
This judgment reaffirms that High Courts can exercise equitable discretion to restore the right of appeal under Section 107 of the CGST Act even when statutory limitation expires, provided the assessee demonstrates bona fide conduct and readiness to pay pre-deposit. For taxpayers, this underscores that procedural lapses may be condoned where genuine intent and prompt subsequent action are shown.
Disclaimer – “The above summary is for academic purpose only; not formal legal opinion. Seek professional opinion before application. Author or publisher or website shall not be responsible for any usage in any form.”
