2024 (6) TMI 828

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....atan Banik Mr. Bishwa Raj Agarwal. 1. The petitioner has filed the present writ petition assailing the order dated 17.09.2019 passed by respondent no. 2 vide which the petitioner's application for refund claim has been rejected, an order dated 24.09.2021 vide which the appeal filed by the petitioner was dismissed on the ground of delay. 2. It is the case of the petitioner that he filed a ref....

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....by order dated 24.09.2021 on the ground of delay. Learned counsel for the petitioner further relies on the judgment of this Court in Writ Petition No. 766 of 2022 titled as Rakesh Manda v. Assistant Commissioner of CGST & Central Excise, Cooch Behar Division & Ors. 5. Per contra, learned counsel for the respondent submits that the petitioner filed the application for refund without any supporti....

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....ts on record. The issue regarding condonation of delay in filing the appeal before the appellate authority is no more res integra in view of the latest judgment of the Hon'ble Calcutta High Court in MAT 81/2022 titled as S.K. Chakraborty & Sons v. Union of India & Ors and Writ Petition No. 2904 of 2023 titled as Arvind Gupta v. Assistant Commissioner of Revenue, State Taxes, Cooch Behar Charge & O....