Case Details: RSSG-OT (JV) vs. Union of India (2026) 38 Centax 204 (Cal.)
Judiciary and Counsel Details
- Om Narayan Rai, J.
- Shri Rahul Tangui & Ms Taniya Roy, for the Petitioner.
- S/Shri Kaushik Dey, Ms Ekta Sinha, Soumen Bhattacharjee, Ankan Das, Ms Shradhya Ghosh, Nilotpal Chatterjee, Tanoy Chakraborty & Saptak Sanyal, for the Respondent.
Facts of the Case
The petitioner, an assessee, was unable to file an appeal within the prescribed limitation period under CGST and West Bengal GST Act due to serious illness of the authorized signatory and prior closure of the business. The assessee also could not participate in the adjudication proceedings, resulting in an ex-parte order. The petitioner contended that it should be afforded an opportunity to contest the validity of the adjudication order. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that the delay in filing the appeal was liable to be condoned in view of the authorised signatory’s serious illness and the closure of the business, which prevented participation in the adjudication proceedings. The Court directed that the assessee be allowed to file the appeal before the appellate authority on payment of costs and making the requisite pre-deposit. The appeal was allowed in favour of the assessee.
