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SANJOY SINGH vs. THE STATE OF WEST BENGAL AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

JAY SENGUPTA
Pet. Counsel
Nabankur Paul
Res. Counsel
Bikramaditya Ghosh
P. Das

Petitioner / Applicant

SANJOY SINGH

Respondent THE STATE OF WEST BENGAL AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Apr 11, 2022
Order No.

WPA 681 of 2022

Citation

2022(4) TAXREPLY 5651
Original Order
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ORDER

This is an application challenging an order dated 20.07.2021 passed by the Joint Commissioner of Revenue, Bureau of Investigation being the respondent no.4 under Section 74 of the WBGST Act. Affidavit of service filed on behalf of the petitioner is taken on record. Learned counsel appearing on behalf of the petitioner submits as follows. By the impugned order, the appeal preferred by the petitioner was dismissed on the ground that the certified copy of the impugned order challenged therein was not filed in time in accordance with Rule 108 (3) of the WBGST Rules 2017. However, by the order dated 23.09.2021 passed by a Special Bench of the Hon’ble Apex Court in re: Cognizance for Extension of Limitation in Miscellaneous Application No. 665 of 2021 in SMW (C) No. 3 of 2020, the period from 15.03.2020 till 02.10.2021 was excluded in computing periods of limitation for filing a suit appeal, application or proceeding. The period was extended from time to time. The relevant p....

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