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R.A. MAZUMDER vs. UNION OF INDIA & OTHERS
(Tripura High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
ARINDAM LODH
Pet. Counsel
Nitu Hawelia
Res. Counsel
P. Datta
B. Majumder

Petitioner / Applicant

R.A. MAZUMDER
Respondent UNION OF INDIA & OTHERS
Court Tripura High Court
State

Tripura

Date Aug 14, 2024
Order No.

Review Pet. 19 of 2024

Citation

2024(8) TAXREPLY 10962
Original Order
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ORDER

JUDGMENT & ORDER (ORAL) I.A. 1/2024 Upon hearing learned counsel appearing for the parties and upon consideration of the explanation of 7 days delay in preferring the instant Review Petition, delay being minor is condoned. I.A. stands disposed of. Review Pet. 19 of 2024 Heard Ms. N. Hawelia, learned counsel appearing for the petitioner. Also heard Mr. P. Datta, learned counsel appearing for respondent no. 2 and 3 and Mr. B. Majumder, learned Deputy SGI for respondent no. 1. 2. The writ petition was dismissed following the ratio laid down in Assistant Commissioner (CT) LTU, Kakinada & others vs. Glaxo Smithkline Consumer Health Care Limited, reported in (2020) 19 SCC 681, as in the opinion of the court, the writ petition was filed after expiry of the period of limitation for preferring an appeal under Section 107 (1) read with Section 107 (4) of the CGST Act i.e. on 05.08.2023 whereas the Order in Original was dated 30.03.2023. 3. The pri....

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