Limitation relief for VAT appeal: similarly situated assessee allowed to file within four weeks, with limitation objection barred if timely filed.

Where an assessee stood on the same footing as a party covered by an earlier writ decision, the Calcutta High Court followed that prior course and allowed the appeal to be filed within four weeks, subject to compliance with other legal requirements. The court noted that the constitutional validity of the second proviso to Section 84 of the West Bengal Value Added Tax Act, 2003 had already been upheld, and granted liberty to prefer the appeal within the extended period. If the appeal was filed within that time, the department was directed not to raise a limitation objection and the appellate authority was to treat the appeal as filed in time.

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Issues: Whether the petitioner, being similarly situated to an assessee covered by an earlier decision upholding the constitutional validity of the second proviso to Section 84 of the West Bengal Value Added Tax Act, 2003, should be permitted to prefer an appeal within a specified time and have the department treat it as within limitation.

Analysis: The challenge to the vires of the second proviso to Section 84 had already been considered in an earlier writ petition. In that decision, the constitutional validity of the provision was upheld, while the time for preferring the appeal was extended. As the petitioner stood on the same footing, the same course was followed and liberty was granted to file the appeal within four weeks, subject to compliance with other legal requirements. If such appeal was filed within that period, the department was directed not to object on the ground of limitation and the appellate authority was to treat it as within time.

Conclusion: The petitioner was granted permission to prefer the appeal within four weeks and the limitation objection was barred if the appeal was filed within that period.

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