2025 (3) TMI 366

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...... for the State ORDER The present writ petition has been filed, inter allia, challenging the order dated 28th December, 2023, passed by the appellate authority under Section 107 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act"), whereby the petitioner's appeal had been rejected on the ground that the same was barred by limitation. The facts....

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....d. Admittedly, in this case the petitioner had filed an appeal challenging the order passed under Section 73(9) of the said Act. Simultaneously, with the filing of the appeal, the petitioner had also made a requisite pre-deposit. As such there is no lack of bona fide on the part of the petitioner in preferring the appeal. It appears that the petitioner had also made a prayer for condonation of de....

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....he aforesaid would demonstrate that the appellate authority had failed to exercise the jurisdiction vested in it. Having regard to the above and taking note of the explanation give by the petitioner while setting aside the order dated 28th December 2023, I condoning the delay in preferring the appeal. Accordingly, I direct the appellate authority to hear out and dispose of the appeal, on merit, u....