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    <title>2024 (5) TMI 1140 - CALCUTTA HIGH COURT</title>
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    <description>HC allowed appeal challenging dismissal of time-barred appeal under WBGST/CGST Act. Despite finding explanation for delay not entirely satisfactory, Court condoned delay and directed appellate authority to hear the appeal within six weeks. Original dismissal order was set aside, and appeal was restored to its original file, providing petitioner an opportunity to be heard.</description>
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      <description>HC allowed appeal challenging dismissal of time-barred appeal under WBGST/CGST Act. Despite finding explanation for delay not entirely satisfactory, Court condoned delay and directed appellate authority to hear the appeal within six weeks. Original dismissal order was set aside, and appeal was restored to its original file, providing petitioner an opportunity to be heard.</description>
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