2025 (7) TMI 1823

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....nerjee, Ms. Rima Sarkar. JUDGMENT SAUGATA 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 ....

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....is also submitted that there was violation of natural 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....

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....summary show cause notice dated 14th December, 2023 not fixing 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....

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....ne on taking note of the order of the Appellate Authority dated 27th 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 ex....