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KAJAL DUTTA vs. ASSISTANT COMMISSIONER OF STATE TAX
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Sumit Ghosh
Souradeep Majumdar
Res. Counsel
T. M. Siddique
Debasish Ghosh

Petitioner / Applicant

KAJAL DUTTA
Respondent ASSISTANT COMMISSIONER OF STATE TAX
Court Calcutta High Court
State

West Bengal

Date Jan 20, 2023
Order No.

M.A.T. No.1924 of 2022 with I.A. No.CAN 1 of 2022

Citation

2023(1) TAXREPLY 6906
Original Order
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ORDER

JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. This intra-Court appeal filed by the writ petitioner is directed against the order dated 18th November, 2022 passed by the learned Single Bench in W.P.A. No.22764 of 2022. In the said writ petition, the appellant had challenged the correctness of the order passed by the Senior Joint Commissioner of Commercial Taxes, Durgapur Circle dated 17th August, 2022, who is the appellate authority under the provisions of the GST Act, 2017 read with the GST Rules. The appeal had been dismissed on the ground of limitation. The learned Single Bench declined to interfere with the said order and challenging the correctness of the order passed in the writ petition, the appellant had filed the present appeal. 2. On perusal of the affidavit filed in support of the writ petition as well as the documents annexed to the stay application, we find that the appellant could not present the appeal on account of illness for wh....

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