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SHIVNATH SINGH & OTHERS vs. ASSISTANT COMMISSIONER & OTHERS
(Calcutta High Court)

Hon'ble Judges:

BISWAJIT BASU
Pet. Counsel
Dhiraj Lakhotia
Matan Chakraborty
Res. Counsel
Subir Kumar Saha
Bikramaditya Ghosh

Petitioner / Applicant

SHIVNATH SINGH & OTHERS
Respondent ASSISTANT COMMISSIONER & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jan 3, 2023
Order No.

WPA 3300 of 2022

Citation

2023(1) TAXREPLY 7392
Original Order
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ORDER

ORDER The petitioner no. 1 is a partnership firm of which the petitioner no. 2 is one of the partners. 2. The Assistant Commissioner, State Goods and Services Tax, Jalpaiguri Division, the respondent no. 1 herein, in exercise of the power conferred upon him under Section 29 of the West Bengal Goods and Services Tax Act, 2017 read with Rule 22(3) of the West Bengal Goods and Services Tax Rules, 2017, cancelled the GST registration of the petitioner no. 1 vide order dated February 03, 2022. 3. The petitioners under Section 107 of the said Act of 2017 read with Rule 108 of the aforesaid Rules framed thereunder, took out an appeal against the aforementioned order of the respondent no. 1. 4. The Appellate Authority rejected the said appeal by the impugned order dated August 30, 2022 on the ground of delay in submission of the said appeal. 5. An appeal under sub-section (1) of Section 107 of the said Act of 2017 is required to be filed within three months from the date....

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