2022 (8) TMI 1172

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....tioner Mr. Anirban Ray, Ld. Govt. Pleader Mr. S. Mukherjee, Mr. D. Ghosh, Mr. D. Sahu.... For the State Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 28th July, 2022 passed by the appellate authority being Senior Joint Commissioner of WBGST in Appeal as appears at page 37 of the writ petition which was filed ag....

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....2022 and further in explaining the delay in filing the appeal in question petitioner submits that it is protected by the order of the Supreme Court on major part of the delay which occurred during the Covid-19. Considering the submission of the parties and facts as appears from record that the summary order dated 18th March, 2020 is one line order without containing any detailed supporting reas....