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KRISHNA ENTERPRISE vs. THE COMMISSIONER, STATE TAX, WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Debasish Ghosh
Antara Biswas
Res. Counsel
Tanay Chakraborty

Petitioner / Applicant

KRISHNA ENTERPRISE

Respondent THE COMMISSIONER, STATE TAX, WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jun 12, 2024
Order No.

W. P. A. 12830 of 2024

Citation

2024(6) TAXREPLY 9924
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ORDER

1. The present writ petition has been filed, inter alia, challenging the order dated 28th March 2024 rejecting the petitioner’s appeal under Section 107 of the CGST/WBGST Act, 2017 (hereinafter referred to as the “said Act”) on the ground of delay and on the ground that the petitioner had failed to make out sufficient cause for filing the appeal beyond the statutory period. 2. Records reveal that the petitioner was served with a show cause notice dated 3rd August 2023 under Section 73 of the said Act on the ground of discrepancies found during scrutiny for the financial year 2017-18 in respect of the tax period July 2017-March 2018. The same ultimately, culminated in the order dated 9th November 2023. Being aggrieved the petitioner had preferred an appeal under Section 107 of the said Act along with pre-deposit of 10 per cent of the disputed tax. Such fact would corroborate from the form GST APL – 01. 3. Admittedly, since the appeal was filed beyond t....

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