2024 (9) TMI 675

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.... Mr. T.Chakraborty Mr. Saptak Sanyal Mr. Debraj Sahu ORDER 1. The present writ petition has been filed, inter alia, praying for leave to amend/rectify the GST returns for the period April, 2018 to March, 2019 either through Online or manual mode. 2. It is noticed that the order under Section 73 of the West Bengal Goods and Services Tax Act, 2017 (here in after referred to as the "said Act....

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....f the period of limitation does not permit generation of Form GST APL-01. 5. The aforesaid submission is, however, disputed by Mr. Sanyal. 6. Having heard the learned advocates appearing for the respective parties and having considered the materials on record I am of the view that the petitioner at the first instance ought to approach the appellate authority since an efficacious alternative ....

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....and in the way of the petitioner to file an appeal before the appellate authority. If the petitioner files an appeal within a period of two weeks from date along with an application for condonation of delay, appropriately explaining the delay, the appellate authority shall having due regard to the judgment delivered in the case of S. K. Chakraborty & Sons (supra) consider the said application and ....