2024 (7) TMI 1027

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....rshi Chatterjee. For the State : Mr. Anirban Ray Mr. T. M. Siddiqui Mr. Tanoy Chakraborty. JUDGMENT RAJA BASU CHOWDHURY, J: 1. Challenging the order of rejection of an appeal, by an order dated 28th March, 2024 by the appellate authority under Section 107 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act"), the present writ petition h....

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....e petitioner had also made pre-deposit as is required for maintaining the appeal under the provisions of the said Act. Unfortunately, the appellate authority by overlooking judgment delivered by the Hon'ble Division Bench of this Court in the case of S. K. Chakaraborty & Sons v. Union of India & Ors, reported in 2023 SCC Online Cal 4759 had purported to reject the appeal, although, the petitioner ....

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....e part of the petitioner in preferring the appeal. 8. From the application for condonation of delay filed by petitioner before the appellate authority, it would transpire that there was a delay of 17 days in filing the said appeal and the same was due to the medical reasons. From the documents disclosed by the petitioner it appears that the petitioner's advocate, by reasons of his father's illn....

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....esaid observations made by the appellate authority are inconsistent with the judgment delivered by the Hon'ble Division Bench of this Court in the case of S. K. Chakraborty & Sons (supra), which recognises the right to condone the delay in filing the appeal in appropriate cases. 11. Having regard to the observations made in the said judgment and taking note of the explanation given by the petit....