Order dated: 29 July 2025
Parties: Dinesh Sah v. Superintendent of Central Goods & Services Tax, Jalpaiguri Range & Ors.

Facts -

• The petitioner filed an appeal under Section 107 of the CGST Act against an adjudication order dated 06.02.2024. The appeal was filed on 25.06.2024 which is 19 days beyond the permissible extended period.
• The Appellate Authority rejected the appeal solely on the ground of delay. The petitioner explained the delay citing personal constraints, including residing in Meghalaya while his father resided in West Bengal.

Issue -

• Whether the Appellate Authority was justified in rejecting the appeal without considering the reasons for the 19-day delay?

Order -

• The single bench of the Hon’ble High Court held that the observations made by the Appellate authority in the order dated 25th November, 2024 it appears Court has to consider the issue based on the date of the order of the Adjudicating Authority i.e. 6 th February, 2024 not on the basis of communication of the order passed by the appellate authority to the petitioner.
• Moreover, it also transpires from the order of the appellate Authority that why delay of 19 days was caused in preferring appeal was not taken into consideration before passing the impugned order dated 25th November, 2024. 
• Considering the period of delay of 19 days caused in preferring the appeal this Court finds it apt to condone the delay by setting aside the order of the Appellate authority dated 25th November, 2024.