2024 (7) TMI 741

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....ban Ray, Ld GP, Mr. T. M. Siddiqui Mr. Tanoy Chakraborty Mr. Debraj Sahu. 1. The present writ petition has been filed, inter alia, challenging the order dated 15th March, 2024, passed by the appellate authority under Section 107 of the CGST/WBGST Act, 2017 (hereinafter referred to as the "said Act") 2. It is the petitioner's case that being aggrieved by the order dated 14th August, 2023, pas....

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....petitioner's accountant who deals with all tax matters had overlooked the aforesaid order on the portal. It is submitted that the petitioner has good grounds for preferring the appeal and has a fair chance of success. The aforesaid appeal should not be rejected on technical grounds. 4. Mr. Siddiqui, learned advocate representing the respondents submits that the appeal was filed belatedly. There....

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....foresaid explanation though, does not appear to be adequate, however, for the end of justice and taking into consideration of the fact that the petitioner may have merits in the appeal and the petitioner having deposited the pre-deposit amount, I propose to and do hereby set aside the order dated 15th March, 2024, subject to the petitioner's making payment of cost of Rs. 25,000/- with the concerne....