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CARRY CO (PROP KAJAL KUMAR GARAI) vs. UNION OF INDIA & ORS.
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Pratip Mukherjee
Raju Mondal
P. Biswas
Res. Counsel
Anirban Ray
Md. T. M. Siddiqui
Nilotpal Chatterjee

Petitioner / Applicant

CARRY CO (PROP KAJAL KUMAR GARAI)
Respondent UNION OF INDIA & ORS.
Court Calcutta High Court
State

West Bengal

Date Jun 9, 2025
Order No.

WPA 2774 of 2025

Citation

2025(6) TAXREPLY 13653
Original Order
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ORDER

1. Challenging the order dated 24th December, 2024 passed by the appellate authority under Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act), rejecting the petitioner’s appeal on the ground of delay, the present writ petition has been filed. 2. At the very outset, Mr. Majumder, learned advocate appearing in support of the writ petition by drawing attention of this Court to the provisions of Section 169 of the said Act would submit that though the order impugned was uploaded on the portal, however, considering the fact that no service was effected by adhering to the mode of service provided for in Section 169(1) Clauses (a) to (c) of the said Act, the service on the portal cannot be said to be complete and hence, it cannot be said that there was any delay on the part of the petitioner in preferring the appeal. In support of his contention that the State is obliged to comply with Clauses (a) to (c) of sub Section 1 of Section 169 at the first ....

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