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JP AVIATION SERVICES PVT. LTD. vs. DEPUTY COMMISSIONER, STATE TAX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJARSHI BHARADWAJ
Pet. Counsel
Debanuj Basu Thakur
Res. Counsel
A. Ray
T. M. Siddiqui
S. Shaw

Petitioner / Applicant

JP AVIATION SERVICES PVT. LTD.

Respondent DEPUTY COMMISSIONER, STATE TAX & OTHERS
Court Calcutta High Court
State

West Bengal

Date Feb 5, 2025
Order No.

WPA 29727 of 2024

Citation

2025(2) TAXREPLY 12623
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ORDER

ORDER The present writ petition has been filed, inter allia, challenging the order dated 28th December, 2023, passed by the appellate authority under Section 107 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”), whereby the petitioner’s appeal had been rejected on the ground that the same was barred by limitation. The facts are incorrect and not in dispute. In connection with a proceeding Learned counsel appearing for the petitioner submits that the petitioner has preferred an appeal under Section 107 of the Act with an application for condonation of delay as there was a delay of five days in filing the appeal before the appellate authority. The appeal was dismissed as the petitioner could not appear before the concerned authority was issued show-cause notice to explain the reasons of delay and thereby the appellate authority without entering into the merits of the case is rejected the appeal on the ground ....

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