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GOUR MOHAN BERA vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Siddhartha P. Datta

Res. Counsel

T. M. Siddiqui

Tanoy Chakraborty

Petitioner / Applicant	GOUR MOHAN BERA
Respondent	THE STATE OF WEST BENGAL & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	May 17, 2024
Order No.	W. P. A. 12611 of 2024
Citation	2024(5) TAXREPLY 9716
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ORDER
ORDER 1. Affidavit of service filed in Court today is retained with the record. 2. Challenging the order dated 8th June 2023 passed under Section WBGST/CGST Act 2017 (hereinafter referred to as the “said Act”), the petitioner had filed an appeal on 9th December 2023. 3. Admittedly, the appeal was barred by time as the same was filed beyond the prescribed period of limitation. The petitioner, however, along with the aforesaid appeal had filed an application for condonation of delay. The appellate authority by an order dated 20th December 2023 has proceeded to dismiss the said appeal. Although it has been recorded that the delay is more than 6 months from the date of communication of the order, yet the reasons for rejection of the appeal as follows : - “Appellant has violated the provision of section 107(1) of the WBGST/CGST ACT, 2017. The time limit specified for acceptance of appeal petition u/s 107(4) of the WBGST/CGST Act, 2017 has been crossed. ....