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NARENDRA KUMAR BOTHRA vs. THE ASSISTANT COMMISSIONER OF STATE TAX, BOWBAZAR CHARGE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Sandip Choraria
Rishav Manna
Res. Counsel
T. M. Siddiqui
Anirban Ray
T.chakraborty

Petitioner / Applicant

NARENDRA KUMAR BOTHRA
Respondent THE ASSISTANT COMMISSIONER OF STATE TAX, BOWBAZAR CHARGE & OTHERS
Court Calcutta High Court
State

West Bengal

Date May 17, 2024
Order No.

WPA 10607 of 2024

Citation

2024(5) TAXREPLY 10805
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ORDER

ORDER 1. The present writ petition has been filed, inter alia, praying for leave to amend/rectify the GST returns for the period April, 2018 to March, 2019 either through Online or manual mode. 2. It is noticed that the order under Section 73 of the West Bengal Goods and Services Tax Act, 2017 (here in after referred to as the “said Act”) had been passed on 2nd November, 2023 for the Financial Year 2018-19. The said order is an appealable order. 3. Mr. Sanyal, learned advocate representing the respondents has taken strong objection and submits that since an efficacious alternative remedy in the form of an appeal under Section 107 of the said Act is available to the petitioner, the petitioner ought to approach the appellate authority at the first instance. 4. Mr. Choraria, learned advocate representing the petitioner submits that although, the appellate authority is competent to condone the delay and accept the appeal, unfortunately, the online portal is n....

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