2025 (7) TMI 1823

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AUGATA BHATTACHARYYA, J.: 1. Affidavit-of-service filed on behalf of the petitioner is taken on record. 2. Precisely a case has been attempted to be made out for condonation of delay of 394 days in preferring appeal under Section 107 of West Bengal Goods and Service Tax Act, 2017 (hereinafter referred to as the "said Act of 2017"). 3. According to the petitioner, Adjudicating Authority passed a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al justice based on a document at page 25 of the writ petition which is part of summary show cause notice wherein date was fixed for submitting reply on 15th January, 2024 but no date of personal hearing was fixed which prevented the petitioner to appear before the Adjudicating Authority. 6. According to the petitioner order of the Adjudicating Authority dated 16th January, 2024 was passed withou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing a date of hearing notice of this Court has been drawn to a detailed show cause notice dated 14th December, 2023 wherein petitioner was duly informed to appear on 15th January, 2024. 10. Having considered the respective submissions made on behalf of the parties, this Court is considering the validity of the order dated 27th May, 2025 passed by the Appellate Authority not the order dated 16th J....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7th May, 2025. 13. Section 107(4) prescribes if appeal is not presented within the regular period of 90 days in that event on expressing satisfaction Appellate Authority can condone the delay to the extent of one month and not beyond that. 14. When statute has prescribed condonation of delay in entertaining the appeal to the extent of one month in absence of cogent reason for condoning such dela....