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ASHOKA INDIA CORPORATION & ANOTHER vs. ASSISTANT COMMISSIONER OF REVENUE, STATE TAX, GST, BALLYGUNJE CHARGE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJARSHI BHARADWAJ
Pet. Counsel
Rituraj Chakraborty
Res. Counsel
Anirban Ray
T.m. Siddiqui
Nilotpal Chatterjee

Petitioner / Applicant

ASHOKA INDIA CORPORATION & ANOTHER
Respondent ASSISTANT COMMISSIONER OF REVENUE, STATE TAX, GST, BALLYGUNJE CHARGE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Dec 19, 2024
Order No.

WPA 26540 of 2024

Citation

2024(12) TAXREPLY 12380
Original Order
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ORDER

Learned counsel appearing for the petitioners submits that the petitioners have preferred an appeal after payment of the whole amount of disputed tax. So the question of predeposit at the time of filing of the appeal does not arise. Learned counsel further submits that the petitioners have failed to submit one application for condonation of delay while filing an appeal and the appellate authority has passed an order rejecting the appeal of the petitioners on the ground of delay. Learned counsel prays for a direction from this Court to the appellate authority for accepting an application for delay to b filed by the petitioners before going into the merits of the case and be heard the application for delay before passing an order on merits of the appeal. Learned counsel appearing for the respondent authorities submits that as the whole amount of tax has been paid there is no question of predeposit but as the petitioners have not preferred an application for condonation of ....

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