2023 (9) TMI 266

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....i, Mr. N. Chatterjee, Mr. D. Sahu. ORDER Supplementary affidavit filed by the petitioner be kept with the record. Heard learned Counsel appearing for the parties. This writ petition has been filed for the relief by way of direction upon the respondents authority concerned to bear the additional tax liability for execution of subsisting Government contracts either awarded in the pre-GST regim....

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....fore the Additional Chief Secretary, Finance Department, Government of West Bengal within four weeks from date. On receipt of such representations the Additional Chief Secretary, Finance Department shall take a final decision within four months from the date of receipt of such representation after consulting with all other relevant departments concerned. Needless to mention that such representati....

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....of the appellate authority dated 1st September, 2022 under the relevant provisions of WBGST Act rejecting the appeal of the petitioner on the ground of limitation of four days. Considering the facts and circumstances of this case the aforesaid impugned order of the appellate authority dismissing the appeal of the petitioner purely on technical ground of delay of four days without going into the m....