VA Tech Wabag Ltd. v. Assistant Commissioner of Revenue, Salt Lake
In favour of the assessee
The ruling in brief
In W.P.A. No. 14369 of 2024 (Calcutta High Court, 11 September 2026, Smita Das De, J.), VA Tech Wabag Ltd. challenged dismissal of its appeal against an adjudication order passed by the Assistant Commissioner of Revenue, Salt Lake circle, under the CGST Act. The appeal was delayed because the business manager handling GST filings was incapacitated by serious illness; mandatory pre-deposit under Section 107 had nonetheless been remitted. The Appellate Authority rejected the appeal solely for lateness without engaging with the illness explanation. The court held such approach hyper-technical where statutory pre-deposit signified bona fide intent to pursue remedies. Sufficient cause for condonation was found; the appeal was restored for merit-based adjudication. The decision mirrors sibling batch matters and reinforces that appellate authorities must apply condonation principles rather than formulaic dismissal. Outcome: in favour of the assessee. Editorial summary for Chartered Universe readers; 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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