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FRONTLINE (NCR) BUSINESS SOLUTIONS PRIVATE LIMITED & ANOTHER vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Aman Agarwal
V. Baisya.
Res. Counsel
Anirban Ray
T.m. Siddiqui

Petitioner / Applicant

FRONTLINE (NCR) BUSINESS SOLUTIONS PRIVATE LIMITED & ANOTHER
Respondent THE STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jul 26, 2024
Order No.

W. P. A. 16444 of 2024

Citation

2024(7) TAXREPLY 10369
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ORDER

1. The present writ petition has been filed, inter alia, challenging the orders passed by the appellate authority on 31st January 2024 as also on 28th May 2024 under Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”). 2. Being aggrieved by the order dated 30th May 2023 passed under Section 73 of the said Act for the tax period July 2017 to March 2018, the petitioner no.1 had preferred an appeal. Unfortunately, while filing the appeal, the petitioner no.1 only paid 1 per cent of the amount of tax in dispute in place and stead of 10 per cent of the amount of tax in dispute as required for maintaining an appeal under Section 107 (6) of the said Act. It appears that the appellate authority had proceeded to dismiss the said appeal by an order dated 31st January, 2024 on the ground of delay. The petitioners, however, candidly submit that since the petitioners did not make payment of the required pre deposit for maintaining an appeal, the ap....

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