2023 (2) TMI 544

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....ar Saha Mr. Bikramaditya Ghosh. The petitioner is aggrieved by an order dated 29.08.2022 of the Appellate Authority by which the petitioner's appeal was rejected on the ground of delay in submission of Appeal. The respondents are represented. Section 107 of The West Bengal Goods and Services Tax Act, 2017 deals with Appeals to Appellate Authority. Under Section 107(1), any person aggrieved by a....