High Court of Calcutta11 September 2026

VA Tech Wabag Ltd. v. Assistant Commissioner of Revenue, Salt Lake

For assessee

W.P.A. NO. 14369 OF 2024

The ruling in brief

Where petitioner filed appeal against adjudication order after delay due to serious illness of business manager, having paid mandatory pre-deposit and established sufficient cause, dismissal on limitation ground without considering circumstances was hyper-technical and not justified, thus, delay deserved to be condoned and appeal was to be restored for merit-based hearing

Provisions considered

CGST S.107

Section 107 of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017

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The ruling in brief

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VA Tech Wabag Ltd. v. Assistant Commissioner of Revenue, Salt Lake

The ruling in brief

Provisions considered

VA Tech Wabag Ltd. v. Assistant Commissioner of Revenue, Salt Lake

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST

Read the full analysis