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Goods and Service TaxArticle·19 September 2026

Calcutta HC says Sufficient Cause Can Save a Delayed GST Appeal

By J the App

Executive Summary

VA Tech Wabag challenged a Section 73 order concerning interest but filed its appeal beyond the statutory period because the person entrusted with handling the matter had suffered a serious medical condition. Since sufficient cause was supported by medical records and the mandatory pre-deposit had been made, the High Court condoned the delay and directed the appellate authority to hear the appeal on merits.

Domain | IDT | GST

The Position

Section 107 prescribes a thre...

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