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MONIRUL ISLAM vs. STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Sweta Mukherjee
Arup Sarkar
Res. Counsel
T. M. Siddique
Debasish Ghosh
Nilotpal Chatterjee

Petitioner / Applicant

MONIRUL ISLAM

Respondent STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jan 20, 2023
Order No.

M.A.T. No.2051 of 2022 with I.A. No.CAN 1 of 2022

Citation

2023(1) TAXREPLY 7009
Original Order
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ORDER

JUDGMENT This intra-Court appeal filed by the writ petitioner is directed against the order dated 20th December, 2022 in W.P.A. No.27835 of 2022. In the said writ petition, the appellant had challenged the order passed by the appellate authority under the provisions of the WBGST Act dated 25th November, 2022 by which the appeal petition was dismissed as barred by time. The said appeal petition was filed challenging the order dated 24th October, 2021 for cancelling the registration granted from 1st July, 2017. 2. It is true that the appellant was not vigilant in filing the appeal before the appellate authority within the period of limitation. On a perusal of the order of cancellation of the registration, it is seen that the appellant had submitted his reply dated 3rd November, 2021 to the show cause notice dated 24th October, 2021. However, the same order states that no reply to show cause notice has been submitted. This mistake is sought to be explained by the....

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