GSPR Developers (P.) Ltd. v. State of West Bengal
In favour of the assessee
The ruling in brief
GSPR Developers Pvt. Ltd. approached the Calcutta High Court (WPA No. 263 of 2026, 11 June 2026) after its Section 107 appeal was dismissed as time-barred. The adjudication order had been communicated only to its accountant, who failed to inform the company, delay surfacing when recovery began; pre-deposit had been paid. Das De J condoned delay for sufficient cause and directed admission of the appeal. Outcome favoured the assessee. Internal communication failures by agents may constitute sufficient cause for condonation when combined with compliance on pre-deposit. This note is published for Chartered Universe GST case-law research and does not constitute legal advice. Readers should consult the full order, confirm the decision date and citation, and assess whether later statutory changes affect reliance before advising clients or filing appeals.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.107 — Appeals to the Appellate Authority.
- CGST S.79 — Recovery of tax and other dues payable to Government.
Source documents
Similar rulings
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