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JALAJOGA vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Siddhartha Pratim Datta

Sukanya Datta

Sanjana Jha

Res. Counsel

T. M. Siddiqui

Tanoy Chakraborty

Petitioner / Applicant	JALAJOGA
Respondent	THE STATE OF WEST BENGAL & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	May 7, 2024
Order No.	WPA 9911 of 2024
Citation	2024(5) TAXREPLY 9650
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ORDER
1. Affidavit of service filed in Court today is taken on record. 2. The instant writ petition has been filed, inter alia, challenging the refusal on the part of the appellate authority to condone the delay in maintaining the appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”) by its order dated 13th March, 2024. 3. It is the petitioner’s case that being aggrieved with the determination made under Section 73 of the said Act dated 2nd May, 2023, the petitioner had filed an appeal under Section 107 of the said Act. Since, the appeal was filed beyond the period of limitation, the same was accompanied by an application under Section 5 of the Limitation Act, 1963. The appellate authority, however, appears to have rejected the said application for condoning the delay by its order dated 13th March, 2024 and had consequentially rejected the appeal without entertaining the same. 4. Challenging t....