2024 (9) TMI 1680

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....D. Sahu ORDER 1. Challenging, inter alia, an order dated 30th November, 2023 passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as 'the said Act'), for the tax period July 2017 to March 2018 an appeal was filed before the Appellate Authority under Section 107 of the said Act and the same was accompanied with the predeposit as is required for maintaining the appeal. 2. ....

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....he appeal was filed beyond the prescribed period. As such according to him there is no irregularity in the order passed by the appellate authority. He, however, does not dispute the fact that there was a marginal delay in filing the appeal. 4. Having heard the learned Advocates appearing on behalf of the respective parties and taking note of the fact that the appellate tribunal is yet to be const....