2024 (8) TMI 1259

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....ui Mr. Tanoy Chakraborty Mr. Saptak Sanyal. 1. Affidavit of service filed in Court today is taken on record. 2. Being aggrieved by an order dated 26th July, 2023 passed under Section 73 of the CGST/WBGST Act, 2017 (hereinafter referred to as the "said Act"), the petitioner had preferred an appeal. However, before such appeal was filed, a sum of Rs. 2,37,894/- had been recovered from the peti....

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....the representative of the petitioner was brought to the notice of the appellate authority, however, the appellate authority had purported to reject the said appeal on the ground that there was no scope to admit the appeal beyond a month from the prescribed period. Mr. Majumder submits that the aforesaid order cannot be sustained, the same should be set aside and the matter should be remanded back ....

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....tioner in preferring the appeal. It is well-established that the one does not stand to gain by filing a belated appeal especially when the respondents by then recovered a sum of Rs. 2,37,894/- from the petitioner. The appellate authority, however, despite acknowledging the medical conditions of the petitioner's representative and despite ascertaining that the petitioner was otherwise prevented fro....

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....be sustained and the same is set aside. 7. Further taking note of the explanation given by the petitioner, I am of the view that the petitioner has been able to sufficiently explain the delay in preferring the appeal. 8. In view thereof, while condoning the delay in preferring the appeal I direct the appellate authority to hear out and dispose of the appeal on merits as expeditiously as poss....