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USHA MARTIN LIMITED & OTHER vs. THE DEPUTY COMMISSIONER OF STATE TAX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
UDAY KUMAR
Pet. Counsel
Ankit Kanodia
Megha Agarwal
Jitesh Sah
Res. Counsel
T. M. Siddiqui

Petitioner / Applicant

USHA MARTIN LIMITED & OTHER
Respondent THE DEPUTY COMMISSIONER OF STATE TAX & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jun 16, 2023
Order No.

MAT/1034/2023 IA NO : CAN/1/2023 , CAN/2/2023

Citation

2023(6) TAXREPLY 7543
Original Order
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ORDER

ORDER Re : CAN 1 of 2023 1. CAN 1 of 2023 has been filed by the appellants seeking condonation of delay of 320 days in filing this appeal. 2. Learned counsel for the appellant has referred to the explanation which has been furnished in the application and also has made submission in respect of the explanation for the delay. 3. We find that the delay in filing this appeal has been sufficiently explained and the appellant was prevented from filing the appeal within time on account of bona fide reason. 4. Hence, CAN 1 of 2023 is, accordingly, allowed. The delay in filing the appeal is condoned. Re: MAT 1034 of 2023 5. This intra court appeal by the appellants is directed against the order passed by the learned Single Bench dated 22nd June, 2022 in WPA 10856 of 2022. 6. By the said order the learned writ court had dismissed the writ petition filed by the appellants challenging the order passed by the appellate authority dated 20th July, 2022 confirming th....

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