https://www.taxtmi.com/caselaws?id=366747 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. en-us Fri, 07 Sep 2018 00:00:00 +0530 Mon, 10 Sep 2018 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366747 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. Case-Laws VAT and Sales Tax Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366747