2024 (8) TMI 639

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....qui Mr. Tanoy Chakraborty Mr. S. Sanyal Mr. N. Chatterjee ......For the State ORDER 1. Aggrieved by an order passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as 'the said Act') dated 19th September, 2023 for the tax period from July 2017 to March, 2018, the petitioner had preferred an appeal under Section 107 of the said Act. Such appeal was filed on 8th April, 20....

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...., the appellate authority had purportedly dismissed the said appeal on the ground of limitation without considering the petitioners' explanation. 3. Mr. Siddiqui, learned Additional Government Pleader would submit that admittedly, the appeal is filed beyond the time prescribed. As such there is no irregularity on the part of the appellate authority in rejecting the appeal as the same is barred ....

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....e petitioners, I find that the petitioners have been able to sufficiently explain the delay in filing the appeal. In view thereof, while condoning the delay for filing the appeal beyond the time prescribed, I direct the appellate authority to hear out and dispose of the appeal on merits as expeditiously as possible preferably within a period of eight weeks from the date of communication of this or....