GST appeal restored as High Court held condonation of delay permissible under Limitation Act despite bar in Section 107(4)
Case Details Case Title: Green Filed Agrotech v. The State of West Bengal & Ors. Court: Calcutta High Court Petition No.: WPA 21521 of 2024 Date of Judgment: 14.02.2025 Relevant Sections: Section 73(9), Section 107(1) & 107(4) of the WBGST Act, 2017; Section 5 of the Limitation Act, 1963 Category of Dispute: Appeal and Condonation of Delay under GST Facts (Para 14–15) The petitioner…
















