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SURYA PRAKASH MAHATO vs. DEPUTY COMMISSIONER OF STATE TAX, BALLY & SALKIA CHARGE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Akash Agarwal

Res. Counsel

T. M.siddiqui

Tanoy Chakraborty

Petitioner / Applicant	SURYA PRAKASH MAHATO
Respondent	DEPUTY COMMISSIONER OF STATE TAX, BALLY & SALKIA CHARGE & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	May 9, 2024
Order No.	WPA 10849 of 2024
Citation	2024(5) TAXREPLY 9719
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ORDER
ORDER Raja Basu Chowdhury, J: 1. The instant writ petition has been filed, inter alia, challenging dismissal of the appeal preferred under Section 107 of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”) by an order dated 28th February, 2024. 2. It is the petitioner’s case that being aggrieved with the determination under Section 73(9) of the said Act dated 3rd July, 2023, the petitioner had filed an appeal under Section 107 of the said Act. Since, the said appeal which was otherwise barred by limitation not being accompanied by an application under Section 5 of the Limitation Act, 1963, the Appellate Authority, by its order dated 28th February, 2024, was, inter alia, pleased to dismiss the said appeal. 3. The petitioner is, however, aggrieved by the findings arrived at by the Appellate Authority that it can only condone the delay provided the same is filed within one month from the prescribed period for fi....