2023 (5) TMI 1017

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ya Ghosh - For the State ORDER The petitioner no. 1 is a partnership firm of which the petitioner no. 2 is one of the partners. 2. The Assistant Commissioner, State Goods and Services Tax, Jalpaiguri Division, the respondent no. 1 herein, in exercise of the power conferred upon him under Section 29 of the West Bengal Goods and Services Tax Act, 2017 read with Rule 22(3) of the West Bengal Goods....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed person showing sufficient cause. 6. The appeal against the aforesaid order dated February 03, 2022 was filed on June 08, 2022 without any prayer for extension of time to file the said appeal. 7. The Appellate Authority since has the power to extend the time to file an appeal, the petitioners, for the ends of justice, are entitled to get an opportunity to pray for such extension. 8. The order....