2024 (7) TMI 1028

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..... D. Sahu Mr. S. Sanyal JUDGMENT RAJA BASU CHOWDHURY, J: 1. Affidavit of service filed in Court today is taken on record. 2. The present writ petition has been filed, inter alia, challenging the order dated 21st February, 2024, passed 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"). ....

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....itioner was not served with the copies of the orders, there had been confusion in identifying the orders from the portal. The lack of efficient staff also made it difficult for the petitioner to access the portal on regular basis. The same resulted in delay in preferring the appeal. 5. Mr. Siddiqui, learned advocate enters appearance on behalf of the State-respondents. He submits that the order....

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....he petitioner does not appear to be proper, however, for the ends of justice and taking into consideration that the petitioner had already made pre-deposit and has honest intentions, I am of the view that the delay in filing the appeal should be condoned. 7. In view thereof, the order dated 21st February, 2024 is set aside. Having regard to the above, the delay in preferring the appeal under Se....