2024 (8) TMI 1259

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....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 petitioner. Simultaneously with the filing ....

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....s 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 to the appellate authority for adjudica....

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....stablished 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 from filing the appeal within the time prescribe....