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USHA GUPTA(UR ENTERPRISES) vs. THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

MD. NIZAMUDDIN
Pet. Counsel
Ankit Kanodia
Megha Agarwal
Jitesh Sah
Res. Counsel
Anirban Ray
S. Mukherjee
D. Ghosh

Petitioner / Applicant

USHA GUPTA(UR ENTERPRISES)
Respondent THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Aug 10, 2022
Order No.

WPA 17530 OF 2022

Citation

2022(8) TAXREPLY 6250
Original Order
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ORDER

Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 28th July, 2022 passed by the appellate authority being Senior Joint Commissioner of WBGST in Appeal as appears at page 37 of the writ petition which was filed against the adjudication order dated 18th March, 2020. On perusal of the adjudication summary of the order dated 18th March, 2020 I find that the same does not contain any reason and it is the specific allegation of the petitioner that no full text of the order along with summary order was furnished to the petitioner at any point of time and on perusal of the impugned order of the appellate authority I find that it is a one line order dismissing the appeal of the petitioner on the ground of delay in submission of the appeal in question. Petitioner further submits that it is the case of the petitioner that in support of its contention of delay in filing the appeal that the petitioner came to know....

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