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GREEN FIZZ BEVERAGES PRIVATE LIMITED. vs. STATE OF WEST BENGAL AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Srijib Chakraborty
Suryaneel Das
Aditya Mondal
Res. Counsel
Anirban Ray
Debasish Ghosh
D. Sahu

Petitioner / Applicant

GREEN FIZZ BEVERAGES PRIVATE LIMITED.
Respondent STATE OF WEST BENGAL AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Nov 10, 2022
Order No.

M.A.T No.1364 of 2022 With I.A. No.CAN 1 of 2022

Citation

2022(11) TAXREPLY 6576
Original Order
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ORDER

1. Affidavit-of-service filed in Court today be taken on record. 2. This intra court appeal by the writ petitioner is directed against the order dated 18th July, 2022 in W.P.A. 15484 of 2022. The writ petition was filed by the appellant challenging an order passed by the appellate authority, namely, Senior Joint Commissioner of State Tax Appeals, Central Section, Kolkata and Bureau of Investigation, Unit - II dated 21st December, 2018. The learned Single Bench dismissed the writ petition on the ground that the writ petition was filed after a period of 3 and ½ years. The explanation given by the appellant is that as against the order passed by the appellate authority, the appellant has a remedy of filing an appeal before the GST Tribunal, which is yet to be constituted in the State of West Bengal. The appellant, therefore, would contend that the limitation would start to run only after a notification is issued constituting the Tribunal. 3. We are not persuaded to accep....

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