2024 (9) TMI 1214

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....ty : Mr. Shib Shankar Banerjee Ms. Aishwarya Rajyashree. For the State : Mr. A. Ray Md. T.M. Siddiqui Mr. T. Chakraborty Mr. S. Shaw Mr. S. Sanyal. 1. Affidavit-of-service filed in court today be kept on record. 2. Challenging, inter alia, an order passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act") dated 14th March, 2023 for the tax period 2017....

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....s a senior citizen, at the relevant point of time was suffering from age related ailments which preventing the petitioner from filing the appeal within the time prescribed. 7. It is submitted that by non-consideration of petitioner's application for condonation of delay, the petitioner's valuable right has been taken away and the petitioner has been denied the opportunity of challenging the ord....

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....of delay. Admittedly the prescription which is dated 13th July, 2023 only requires the petitioner to take some rest. The ailments noted could not have prevented the petitioner from filing an appeal within the time prescribed. 12. Heard learned Advocates appearing for the respective parties and consider the materials on record. 13. Admittedly in this case, it may be noted that the determinati....

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....take into consideration the same. 17. It is noticed that the petitioner is a senior citizen and the petitioner claims to have been suffering with certain age related disease. 18. It appears that the petitioner has already made a pre-deposit of ten per cent of the amount of the tax in dispute. As such, it cannot be said that there was any lack of bona fide on the part of the petitioner in pre....