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NANDADULAL PAL vs. ASSISTANT COMMISSIONER, STATE TAX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
D. B. Thakur
Res. Counsel
S. Sanyal

Petitioner / Applicant

NANDADULAL PAL

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

West Bengal

Date Mar 26, 2025
Order No.

WPA 931 of 2025

Citation

2025(3) TAXREPLY 12912
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ORDER

ORDER 1. Challenging the order dated 17th September, 2024 the instant writ petition has been filed whereby the appellate authority under Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”), had rejected the appeal on the ground of delay. 2. The petitioner’s case proceeds on the premise that an order under Section 73 of the said Act was passed on 5th March, 2024. Challenging the said order, the above appeal was filed along with the mandatory pre-deposit. There was a delay of 28 days in preferring the appeal and an application explaining the delay was also filed along with the appeal. However, the appellate authority without considering such explanation has purported to reject the appeal on the ground of delay. 3. Mr. Sanyal, learned advocate appears on behalf of the respondents. 4. Having heard the learned advocates appearing for the respective parties and noting that the petitioner has a statutory remedy in the form o....

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