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SUSHIL KUMAR HAZRA vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Atanu Basu
Indranuj Dutta.
Res. Counsel
Anirban Ray
T. M. Siddiqui

Petitioner / Applicant

SUSHIL KUMAR HAZRA
Respondent THE STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date May 16, 2024
Order No.

WPA 11649 of 2024

Citation

2024(5) TAXREPLY 9720
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ORDER

1. Affidavit of service filed in Court today is taken on record. 2. Challenging the adjudication order dated 5th September, 2023, passed under Section 73 of the Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”), issued in Form DRC-07, an appeal was filed before the Appellate Authority on 6th February, 2024. Admittedly, the said appeal was barred by limitation. 3. Pursuant to a show cause dated 16th February, 2024, the petitioner had not only submitted a response explaining the delay in filing the appeal but also appeared before the Appellate Authority and had made submission explaining the delay. 4. Records reveal that the Appellate Authority under Section 107 of the said Act, by the order impugned was, inter alia, pleased to reject the said appeal on the grounds that there is no provision under Section 107 of the said Act to accept the appeal after one month of prescribed period ....

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