2024 (7) TMI 740

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....ty Mr. Saptak Sanyal JUDGMENT RAJA BASU CHOWDHURY, J: 1. The present writ petition has been filed, inter alia, challenging the order dated 28th March 2024 passed by the appellate authority under Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act"). 2. It is the petitioner's case that challenging the order dated 9th October 2023 passed under Section 73 (9) of t....

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....h the appeal was filed. 4. Mr. Choraria, learned advocate appearing for the petitioner submits that the aforesaid order has been passed based on complete non application of mind. The petitioner had appropriately explained the delay in filing the appeal. Unfortunately, by glossing over the reasons for delay and the medical documents, the appellate authority had rejected the appeal. 5. Mr. Ray, le....

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.... same. The aforesaid order not only appears to be mechanical but contrary to the repetitive directives issued by this Court in the case of Mukul Islam v. The Assistant Commissioner of Revenue, State Tax Cooch Behar range & Ors. (WPA 917 of 2024) as also by the Hon'ble Division Bench of this Court in the case of S.K. Chakraborty & Sons versus Union of India (2024) 123 GSTR 229. 8. It is elementar....