2023 (2) TMI 544

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....tal. for the State : Mr. Subir Kumar 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. Unde....

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....eriod framed under the 2017 Act. Upon hearing learned counsel and considering the power of the Appellate Authority to extend the time period albeit within three + one month as well as the negligible period of delay, this court is of the view that the Appellate Authority should be directed to allow admission of the appeal on merits subject to the petitioner taking steps in terms of the Appeal by....