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JAI KUMAR JAISWAL vs. SUPERINTENDENT, CENTRAL GST & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJARSHI BHARADWAJ
Pet. Counsel
Souradeep Majumdar
Res. Counsel
Bhaskar Prasad Banerjee
K. K. Maiti
Bipul Kumar Mandal

Petitioner / Applicant

JAI KUMAR JAISWAL
Respondent SUPERINTENDENT, CENTRAL GST & OTHERS
Court Calcutta High Court
State

West Bengal

Date Feb 5, 2025
Order No.

WPA 29452 of 2024

Citation

2025(2) TAXREPLY 12679
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ORDER

Learned counsel appearing for the petitioner submits that an order dated 23rd November, 2023 was passed on 19th December, 2023 in Form GST DRC 07, raising a demand of tax of Rs. 13,47,828/- along with 10 per cent penalty of Rs. 1,34,783/- totaling to Rs. 14,82,611/- (equally segregated under CGST and WBGST). Being aggrieved with the order, an appeal was preferred before the appellate authority being the respondent no.2. However, the appeal got rejected on the ground of limitation as the petitioner while filling up the form under GST APL-04 instead of explaining the period of delay and the reason of delay wrote “NA” in the portal by mistake and the appellate authority rejected the appeal by an order dated 15th July, 2024 on the ground of limitation. Learned counsel appearing for the petitioner prays for a direction that the petitioner be allowed to file an application for condonation of delay and to consider the application for the delay before entering into the merit....

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