2023 (2) TMI 724

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.... Bikramaditya Ghosh. BIBEK CHAUDHURI, J. : - Affidavit of service be kept with the record. Section 107 of the West Bengal Goods and Services Act, 2017 deals with the appeals to the Appellate Authority. Sub-clause (1) of Section 107 provides that any person aggrieved by an order passed under this Act or the Central Goods and Services Act by adjudicating authority may file an appeal before the pr....

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....referring to a decision in WPA 2809 of 2022 (Suraj Mangar versus Assistant Commissioner of West Bengal State Tax, Cooch Behar Charge, Jalpaiguri, West Bengal & Ors.) dated 9th January, 2023 submits that this Court can allow the petitioner to file an appeal where there is delay of negligible period by extending time as stipulated under Section 107 even after expiry of three plus one month. The lea....