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BIG BULL TRADER PVT. LTD. vs. THE ASSISTANT COMMISSIONER OF STATE TAX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Sandip Choraria
Rishav Manna
Res. Counsel
Anirban Ray
T. M. Siddiqui
Tanoy Chakraborty

Petitioner / Applicant

BIG BULL TRADER PVT. LTD.
Respondent THE ASSISTANT COMMISSIONER OF STATE TAX & OTHERS
Court Calcutta High Court
State

West Bengal

Date Oct 1, 2024
Order No.

WPA 19509 of 2024

Citation

2024(10) TAXREPLY 11148
Original Order
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ORDER

1. Challenging the appellate order dated 27th February, 2024, passed by the appellate authority under Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”) for the tax period July, 2017 to March, 2018, the instant writ petition has been filed. 2. Mr. Choraria, learned advocate appearing in support of the writ petition would submit that being aggrieved by an order dated 3rd May, 2023 passed under Section 73 of the said Act, an appeal was filed before the appellate authority. According to him, there had been a delay of 53 days in preferring the appeal. Having regard to the same, an application for condonation of delay was also filed. The appellate authority, however, dismissed the appeal on the ground of delay in filing the appeal. He further submits that the appellate authority without considering the application for condonation of delay had mechanically rejected the same. It is submitted that since the Appellate Tribunal is yet to be con....

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