2024 (8) TMI 639

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....nyal 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, 2024 along with pre-deposit of Rs.7,82,....

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....ly 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 by limitation. 4. Heard the learned advo....