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KAMALA STORES & ANOTHER vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJARSHI BHARADWAJ
Pet. Counsel
Himangshu Kumar Ray
Sushant Bagaria
Subhasis Podder
Res. Counsel
T. M. Siddiqui
S. Shaw
T. Chakraborty

Petitioner / Applicant

KAMALA STORES & ANOTHER
Respondent THE STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Feb 6, 2025
Order No.

WPA 25280 of 2024

Citation

2025(2) TAXREPLY 12427
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ORDER

ORDER Affidavit of service filed today is kept with the record. The present writ petition has been filed, inter alia, challenging the order dated 18th September, 2024, 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 not in dispute. In connection with a proceeding initiated under Section 73 of the said Act, for the tax period July, 2017 to March, 2018 an order under Section 73(9) of the said Act was passed on 24th November, 2023. Although, the petitioner had preferred an appeal from the aforesaid order and simultaneously, with the filing of the appeal, had also made pre-deposit of Rs.96,452/- as is required for maintaining the appeal under the provisions of Section 107(6) of the said Act, there had been delay in filing of the appeal. I....

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