Tax Order Challenge Dismissed: Appellate Remedy Available Under Section 107, Petitioner Granted Four-Week Window to File Appeal

HC dismissed writ petition challenging tax order, finding no jurisdictional error. Court noted appellate remedy under Section 107 exists and petitioner failed to timely utilize it. Granted liberty to file appeal within four weeks, directing appellate authority to hear case on merits and consider delay explanation.

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The Calcutta High Court, presided by Raja Basu Chowdhury, J., dismissed the writ petition challenging the order dated 27th February 2023 passed by respondent no.1 under the WBGST/CGST Act, 2017. The petitioner contended that the order was "without jurisdiction" and failed to consider relevant submissions and judgments. However, the Court emphasized that since an appellate remedy exists under Section 107 of the said Act, and the petitioner had not availed it timely without sufficient explanation-other than pending arbitral proceedings-the writ petition could not be entertained on grounds of delay.The Court granted the petitioner liberty to file an appeal within four weeks, along with an application for condonation of delay. It directed the appellate authority to "hear out and dispose of the appeal on merits," considering the explanation for delay and subject to compliance with formalities. The writ petition was disposed of accordingly, with no order as to costs.

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