2024 (4) TMI 1215

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.... Mr. Swarup Das Mr. Ved Rai For the Petitioner Mr. Pretom Das Ms. Rima Sarkar. For the State ORDER 1. Affidavit-of-service filed in Court today is taken on record. 2. The petitioner intends to prefer an appeal before the appellate forum but is delayed in doing so. Prayer has been made to condone the delay and permit her to file the appeal before the appellate forum. 3. The petitione....

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....Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. 6. According to Section 107(4) of the Act the Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within th....

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....for condonation of delay filed by the appellant on merits. 10. The effect of the order of stay passed by a superior forum has been laid down in Pijush Kanti Chowdhury vs State reported in 2007 3 CHN 178 wherein the Court held that unless a decision is set aside it remains as a binding precedent although it may not be binding on the parties to the proceeding where the superior Court passed inter....