{"id":7802,"date":"2026-01-30T15:55:38","date_gmt":"2026-01-30T10:25:38","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=7802"},"modified":"2026-01-30T15:55:38","modified_gmt":"2026-01-30T10:25:38","slug":"gst-appeal-allowed-despite-delay-due-to-illness-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/gst-appeal-allowed-despite-delay-due-to-illness-hc","title":{"rendered":"GST Appeal Allowed Despite Delay Due to Illness | HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000415406\/gst-appeal-allowed-despite-limitation-lapse-as-authorized-signatory-was-seriously-ill-and-business-closed-hc\">RSSG-OT (JV) vs. Union of India (2026) 38 Centax 204 (Cal.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Om Narayan Rai<\/strong>, J.<\/li>\n<li><strong>Shri Rahul Tangui<\/strong> &amp; <strong>Ms Taniya Roy<\/strong>, for the Petitioner.<\/li>\n<li><strong>S\/Shri Kaushik Dey, Ms Ekta Sinha, Soumen Bhattacharjee, Ankan Das, Ms Shradhya Ghosh, Nilotpal Chatterjee, Tanoy Chakraborty<\/strong> &amp; <strong>Saptak Sanyal<\/strong>, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>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.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The High Court held that the delay in filing the appeal was liable to be condoned in view of the authorised signatory\u2019s 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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: RSSG-OT (JV) vs. Union of India (2026) 38 Centax 204&hellip;<\/p>\n","protected":false},"author":19,"featured_media":7813,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-7802","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST Appeal Allowed Despite Delay Due to Illness | HC<\/title>\n<meta name=\"description\" content=\"HC allows GST appeal despite limitation lapse, citing serious illness of authorised signatory and business closure; delay condoned.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/gst-appeal-allowed-despite-delay-due-to-illness-hc\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST Appeal Allowed Despite Delay Due to Illness | HC\" \/>\n<meta property=\"og:description\" content=\"HC allows GST appeal despite limitation lapse, citing serious illness of authorised signatory and business closure; 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