VA Tech Wabag Ltd. v. Assistant Commissioner of Revenue
In favour of the assessee
The ruling in brief
VA Tech Wabag Ltd. approached the Calcutta High Court (WPA Nos. 14367, 14368, 14369, 14371 and 14372 of 2024, 10 September 2026; Smita Das De, J.) after the Appellate Authority rejected multiple appeals under Section 107 of the CGST Act on limitation grounds. The company had paid mandatory pre-deposit but filed appeals late because the employee entrusted with GST compliance suffered serious illness, documented through medical certificates. The appellate forum declined condonation and did not examine whether sufficient cause existed. The court observed that mechanical rejection despite pre-deposit and credible medical explanation was hyper-technical and inconsistent with justice-oriented limitation jurisprudence. Delay reckoned from communication of the underlying adjudication orders was ordered condoned, appeals directed to be registered and heard on merits within the Section 107 framework. Outcome: in favour of the assessee. Practitioners should note that illness of responsible personnel may constitute sufficient cause where properly evidenced. Not legal advice.
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.
Source documents
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