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GREEN FILED AGROTECH vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJARSHI BHARADWAJ
Pet. Counsel
Shiv Shankar Sharma
Res. Counsel
Anirban Ray
T.m. Siddiqui
T. Chakraborty

Petitioner / Applicant

GREEN FILED AGROTECH
Respondent THE STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Feb 14, 2025
Order No.

WPA 21521 of 2024

Citation

2025(2) TAXREPLY 12466
Original Order
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ORDER

1. Affidavit of service filed in Court today is taken on record. 2. The present writ petition has been filed, inter alia, questioning the purported rejection of the appeal under Section 107 of the West Bengal Goods and Service Tax Act, 2017 (hereinafter referred to as the said Act) vide form GST-APL 02 dated 26th June, 2024. 3. Mr. Sharma, learned advocate representing the petitioner submits that being aggrieved by the order dated 5th December, 2023 passed under Section 73(9) of the said Act, the petitioner had filed an appeal on 15th May, 2024 as would appear from Form GST APL 01. 4. By drawing attention of this Court to page 6 of the writ petition it is submitted that the aforesaid appeal was filed along with 10% pre deposit of the disputed amount of tax. A system generated provisional acknowledgement form as proof of submission of appeal was also issued. Since, the said appeal was filed beyond the time prescribed the same was accompanied by an application for condonat....

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