https://www.taxtmi.com/caselaws?id=766500 The HC of Calcutta dismissed the intra-Court appeal by the writ petitioner, directing them to pursue the appellate remedy under section 107A of the GST Act. The Court found no exceptional circumstances to bypass the statutory appeal process despite the appellant's claims of procedural unfairness. The appeal was filed beyond the prescribed time, but the Single Bench allowed it within a specified timeframe. The appellant was instructed to file a statutory appeal within 30 days, with the assurance that it would not be rejected on limitation grounds. The Court permitted the appellant to present all issues before the appellate authority and acknowledged the request to adjust recovered sums against the pre-deposit. No costs were awarded. en-us Tue, 18 Feb 2025 00:00:00 +0530 Wed, 26 Feb 2025 08:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766500 The HC of Calcutta dismissed the intra-Court appeal by the writ petitioner, directing them to pursue the appellate remedy under section 107A of the GST Act. The Court found no exceptional circumstances to bypass the statutory appeal process despite the appellant's claims of procedural unfairness. The appeal was filed beyond the prescribed time, but the Single Bench allowed it within a specified timeframe. The appellant was instructed to file a statutory appeal within 30 days, with the assurance that it would not be rejected on limitation grounds. The Court permitted the appellant to present all issues before the appellate authority and acknowledged the request to adjust recovered sums against the pre-deposit. No costs were awarded. Case-Laws GST Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766500