https://www.taxtmi.com/caselaws?id=758431 An efficacious statutory appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017 was treated as the proper remedy against an order under Section 73, so writ relief was not available merely because the appeal period had expired or the online portal did not permit electronic filing. The appellate authority could consider condonation of delay under Section 107(4), and the appeal could be filed manually if the system blocked online submission. The dispute was therefore directed to the statutory appellate forum for consideration on merits. en-us Fri, 17 May 2024 00:00:00 +0530 Sat, 10 May 2025 23:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758431 An efficacious statutory appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017 was treated as the proper remedy against an order under Section 73, so writ relief was not available merely because the appeal period had expired or the online portal did not permit electronic filing. The appellate authority could consider condonation of delay under Section 107(4), and the appeal could be filed manually if the system blocked online submission. The dispute was therefore directed to the statutory appellate forum for consideration on merits. Case-Laws GST Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758431