2025 (7) TMI 1191

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....hatterjee Mr. Tanoy Chakraborty Mr. Saptak Sanyal ORDER 1. Challenging the order dated 23rd February 2024 passed by the appellate authority under Section 107 of the WBGST /CGST Act, 2017 (hereinafter referred to as the "said Act") dismissing the appeal on the ground of delay, the instant writ petition has been filed. 2. The petitioner's case proceeds on the premise that the petitioner is ....

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....made in form GST DRC - 01A by claiming such payment be treated as payment made under Section 73(5) of the said Act. Such payments were made on 24th March 2022 and 27th May 2022 in form DRC-03. 4. Records reveal that, the petitioner did not respond to the show cause and also did not personally appear before the proper officer on 4th April 2022, being the date fixed for personal hearing. Records ....

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.... date of passing of the order. The petitioner had since preferred an appeal. Such appeal had also been turned down on the ground of delay. 6. The learned advocates for the parties have since advanced arguments. From the documents on record, it would transpire that the petitioner had made voluntary payment under the provisions of Section 73(5) of the said Act. Although, the proceeding was not co....

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....round that there is no scope to accept the appeal beyond the prescribed period provided for. 7. Ordinarily, the petitioner could have assailed the said order by preferring a further appeal before the appellate tribunal. But since the appellate tribunal is yet to be constituted, the petitioner has approached this Court. Having regard to the peculiar facts narrated above and by noting that the en....