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RAJ KUMAR CHHALANI vs. JOINT COMMISSIONER OF STATE TAX, JALPAIGURI CIRCLE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Sandip Choraria

Rajeev Parik

Res. Counsel

Momenur Rahman

Rima Sarkar

Petitioner / Applicant	RAJ KUMAR CHHALANI
Respondent	JOINT COMMISSIONER OF STATE TAX, JALPAIGURI CIRCLE & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	May 1, 2024
Order No.	WPA 889 of 2024
Citation	2024(5) TAXREPLY 9585
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ORDER
JUDGMENT RAJA BASU CHOWDHURY, J: 1. The instant writ petition has been filed, inter alia, challenging dismissal of the appeal preferred under Section 107 of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act) by an order dated 19th January 2024. 2. It is the petitioner’s case that being aggrieved with the determination under Section 73 of the said Act dated 17th July, 2023, the petitioner had filed an appeal under Section 107 of the said Act. Since, the said appeal which was otherwise barred by limitation not being accompanied by an application under Section 5 of the Limitation Act, 1963, the Appellate Authority, by its order dated 19th January, 2024, was, inter alia, pleased to dismiss the said application. 3. The petitioner is, however, aggrieved by the findings arrived at by the Appellate Authority that there is no scope under the provisions of the said Act for condoning the delay in submitting an appeal beyond f....