2024 (6) TMI 894

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....y Mr. Debraj Sahu.   1. The present writ petition has been filed, inter alia, challenging the order dated 28th March 2024 rejecting the petitioner's appeal under Section 107 of the CGST/WBGST Act, 2017 (hereinafter referred to as the "said Act") on the ground of delay and on the ground that the petitioner had failed to make out sufficient cause for filing the appeal beyond the statutory pe....

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....proprietor was unwell on or after February 2024 and his physician had advised him complete rest for a month. In support of his contention, a medical certificate had also been disclosed. The said affidavit also identifies that there is a delay of 38 days in filing of the appeal. 4. Before the aforesaid appeal was taken up for consideration, the petitioner was served with a notice dated 19th Marc....

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....24 and that the petitioner otherwise had sufficient time to file the appeal. 6. Mr. Ghosh, learned advocate appearing for the petitioner submits that the petitioner had sufficiently explained the reasons for the delay. Unfortunately, the appellate authority, despite acknowledging the illness of the petitioner's proprietor had purported to reject the same. In the facts as noted hereinabove it is....

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.... parties and considered the materials on record. 9. Admittedly, in this case the order passed under Section 73 (9) of the said Act had been received by the petitioner on 9th November 2023. It is true that there is no appropriate explanation provided by the petitioner for the period between 9th November 2023 and February 2024. However, there appears to be some explanation given by the petitioner....