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SIKHA DEBNATH vs. THE ASSISTANT COMMISSIONER OF STATE TAX
(Calcutta High Court)

Hon'ble Judges:

BIBEK CHAUDHURI
Pet. Counsel
Himangshu Kumar Ray
Abhilash Mittal
Res. Counsel
Subir Kumar Saha
Bikramaditya Ghosh

Petitioner / Applicant

SIKHA DEBNATH
Respondent THE ASSISTANT COMMISSIONER OF STATE TAX
Court Calcutta High Court
State

West Bengal

Date Feb 10, 2023
Order No.

WPA 304 of 2023

Citation

2023(2) TAXREPLY 6993
Original Order
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ORDER

BIBEK CHAUDHURI, J. : – Affidavit of service be kept with the record. Section 107 of the West Bengal Goods and Services Act, 2017 deals with the appeals to the Appellate Authority. Sub-clause (1) of Section 107 provides that any person aggrieved by an order passed under this Act or the Central Goods and Services Act by adjudicating authority may file an appeal before the prescribed authority within three months from the date on which the decision is communicated to such person. Sub-section (4) of Section 107 authorizes the Appellate Authority to allow the appeal to be presented within a further period of one month after expiry of the period of preferring an appeal, if the Appellate Authority satisfies that the appellant was prevented from presenting the appeal by sufficient cause within the initial period of three months. In the instant case the petitioner preferred an appeal before the competent authority under the West Bengal Goods and Services Act after a delay ....

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