2024 (10) TMI 1431

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....s Mr. Ratan Banik Mr. Saptarshi Banik ORDER The petitioner in the present writ petition is challenging the show cause notice dated 27.04.2021, order in original dated 12.04.2022 passed by respondent no.3 and the appeal order dated 02.11.2023 passed by the respondent no.2. Brief facts leading to the present writ petition is as follows :- The present dispute pertains to the financial year 2015-....

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....e authority vide order dated 02.11.2023 summarily rejected the said appeal on the ground of delay. Learned counsel for the petitioner submits that the appellate authority has wrongly dismissed the appeal on the presumption that there is no power vested with the appellate authority to condone the delay in filing the appeal beyond 90 days. However, the Hon'ble Calcutta High Court in MAT No. 81 of ....