https://www.taxtmi.com/caselaws?id=434029 HC allowed appeal despite 36-day delay in filing under Section 107 of West Bengal GST Act, 2017. Court directed Appellate Authority to consider appeal on merits, provided petitioner takes necessary steps by specified date. Judgment emphasizes discretionary power to extend time limits while maintaining procedural compliance. en-us Mon, 09 Jan 2023 00:00:00 +0530 Mon, 14 Apr 2025 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434029 HC allowed appeal despite 36-day delay in filing under Section 107 of West Bengal GST Act, 2017. Court directed Appellate Authority to consider appeal on merits, provided petitioner takes necessary steps by specified date. Judgment emphasizes discretionary power to extend time limits while maintaining procedural compliance. Case-Laws GST Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434029