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SURAJ MANGAR vs. ASSISTANT COMMISSIONER OF WEST BENGAL STATE TAX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

MOUSHUMI BHATTACHARYA, J.
Pet. Counsel
Ankit Kanodia
P. Shaw
Abhilash Mittal
Res. Counsel
Subir Kumar Saha
Bikramaditya Ghosh

Petitioner / Applicant

SURAJ MANGAR
Respondent ASSISTANT COMMISSIONER OF WEST BENGAL STATE TAX & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jan 9, 2023
Order No.

WPA 2809 of 2022

Citation

2023(1) TAXREPLY 6978
Original Order
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ORDER

The petitioner is aggrieved by an order dated 29.08.2022 of the Appellate Authority by which the petitioner’s appeal was rejected on the ground of delay in submission of Appeal. The respondents are represented. Section 107 of The West Bengal Goods and Services Tax Act, 2017 deals with Appeals to Appellate Authority. Under Section 107(1), any person aggrieved by an order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority may file an appeal before the prescribed Appellate 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 the expiry of 3/6 months if the Appellate Authority is satisfied that the appellant was prevented from presenting the appeal within the aforesaid time period by sufficient cause. In the present case, there has been a de....

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