TaxTMI 
TaxTMI 
2025 (6) TMI 332
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and Mr. S. Sanyal ORDER The present writ petition has been filed, inter alia, challenging the order dated 17th May, 2024, 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ected the appeal, inter alia, on the ground that appellate authority is competent only to condone the delay provided the appeal is filed within the period of one month beyond the time prescribed. He submits that the aforesaid order is perverse, In the facts of this case this Court may be pleased to restore the appeal by condoning the delay. Mr. Siddiqui, learned advocate enters appearance on beha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t the petitioner is a small businessman and there is no lack of bona fide on the part of the petitioner and one does not stand to gain by filing a belated appeal, I am of the view that in the instant case, the appellate authority ought to have appropriately considered the application for condonation of delay filed by the petitioner. The appellate authority, however, appears to have rejected the a....