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BINOY KOLAY vs. SENIOR JOINT COMMISSIONER & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJARSHI BHARADWAJ

Pet. Counsel

Arya Das

Amit Kumar Shaw

Res. Counsel

A. Roy Md

T. M. Siddiqui

T. Chakraborty

Petitioner / Applicant	BINOY KOLAY
Respondent	SENIOR JOINT COMMISSIONER & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Feb 7, 2025
Order No.	WPA 26740 of 2024
Citation	2025(2) TAXREPLY 12423
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ORDER
ORDER Report filed by the respondent authorities is kept with the record. Learned Counsel appearing for the petitioner submits that the petitioner was served with an order for the period 2017-2018 on 30th of March, 2023 against which an appeal was preferred by the petitioner and the appellate authority rejected the appeal on the ground of limitation. In the meantime, a second adjudication order was passed by the authorities for the self same period. Learned Counsel prays for quashing of the second adjudication order which has been passed for the period 2017-2018 and to give a direction upon the appellate authority to consider the appeal on merit instead of dismissing it on the ground of delay. Learned Counsel appearing for the respondent authorities relying on paragraph 5 to 8 of the report in the form of an affidavit submits: “5. That a report under Section 73 of the WBGST Act, 2017 in form GST DRC-07 vide reference no.AD 190323026969Y date: 30.03.2023 in ....