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SUKANTA PAL vs. THE DEPUTY COMMISSIONER OF STATE TAX, BALLY CHARGE, & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Debanjan Basu Thakur

Res. Counsel

Anirban Ray

T. M. Siddiqui

Tanoy Chakraborty

Petitioner / Applicant	SUKANTA PAL
Respondent	THE DEPUTY COMMISSIONER OF STATE TAX, BALLY CHARGE, & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jul 10, 2024
Order No.	WPA 13858 of 2024
Citation	2024(7) TAXREPLY 10238
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ORDER
JUDGMENT RAJA BASU CHOWDHURY, J: 1. the present writ petition has been filed, inter alia, challenging the order dated 30th April, 2024, passed by the appellate authority under Section 107 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”), whereby the petitioner’s appeal had been rejected on the ground that the same was barred by limitation. The facts are not in dispute. In connection with a proceeding initiated under Section 73 of the said Act, for the tax period July, 2017 to March, 2018 an order under Section 73 (9) of the said Act was passed on 31st October, 2023. Although, the petitioner had preferred an appeal from the aforesaid order and simultaneously, with the filing of the appeal, had also made pre-deposit of Rs. 63,278/- as is required for maintaining the appeal under the provisions of Section 107 (6) of the said Act, there had been delay in filing of the appeal. In such circumstance, the petit....