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SSB PETRO PRODUCTS & OTHERS vs. THE ASSISTANT COMMISSIONER & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Himagshu
Nitish Bhandary
Res. Counsel
A. Ray
T.m. Siddiqui
D. Ghosh

Petitioner / Applicant

SSB PETRO PRODUCTS & OTHERS
Respondent THE ASSISTANT COMMISSIONER & OTHERS
Court Calcutta High Court
State

West Bengal

Date Apr 21, 2023
Order No.

MAT 90 of 2023 with IA No. CAN 1 of 2023

Citation

2023(4) TAXREPLY 7320
Original Order
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ORDER

ORDER 1. This intra-Court appeal is directed against the order dated 16.01.2023 passed in WPA 29 of 2023. The appellants had challenged the order passed by the Senior Joint Commissioner, State Tax, Howrah Circle dated 21.11.2022 rejecting the appeal filed by the appellant as time barred. On a cursory glance of the order passed by the appellate authority one gets impression that the order is perfectly legal and valid as the appeal was hopelessly time barred and the authority had no power to condone the delay in filing the appeal. However, on a closer scrutiny of the facts and circumstances of the case, it would lead to a different conclusion. The appellants were served with an intimation of the tax ascertained as being payable under Sections 73(5) and 74(5) of the Goods & Services Tax Act dated 05.03.2021. In the said intimation which is in Form GST DRC-01A, the grounds and quantification were mentioned and the appellants were advised to pay the tax ascertained along with the....

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