TaxTMI 
TaxTMI 
2024 (6) TMI 666
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....ts : Mr. Anirban Ray Mr. T. M. Siddiqui Mr. Tanoy Chakraborty Mr. Debraj Sahu. ORDER PER 1. Affidavit of service filed in Court today is taken on record. 2. The present writ petition has been filed, inter alia, questioning the purported rejection of the appeal under Section 107 of the West Bengal Goods and Service Tax Act, 2017 (hereinafter referred to as the said Act) vide form GST-APL 02 da....
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...., on 14th March, 2024 the petitioner had received a notice as to why the appeal should not be rejected due to the delay as the same was filed beyond one month of the prescribed period as provided for under Section 107 (1) read with Section 107 (4) of the said Act. 6. Mr. Mazumder by drawing attention of this Court to the order impugned submits that the Appellate Authority by ignoring the explanat....
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.... of the respondents and opposes the petition. He, however, submits that since, the statute provides for the period for which delay can be condoned, there is no irregularity on the part of the Appellate Authority in refusing to condone the delay beyond the period of one month from the time prescribed. 8. Heard the learned advocates appearing for the respective parties and considered the materials ....
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....ard to the aforesaid I am of the view that the Appellate Authority ought to have taken note of the explanation given in the application for condonation of delay under Section 5 of the Limitation Act, 1963. 10. Having regard to the aforesaid, while setting aside the order of rejection of appeal dated 28th March, 2024 as appearing in Form GST APL 02 and taking note of the fact that no fruitful purp....