2025 (7) TMI 1863

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondal For the State : Md. T. M. Siddiqui, Ld.AGP, Mr. Nilotpal Chatterjee, Mr. Tanoy Chakraborty and Mr. Saptak Sanyal ORDER 1. Affidavit of service filed in Court today is taken on record. 2. Challenging the order dated 29th May, 2025 passed by the appellate authority under Section 107 of the WBGST/CGST Act, 2017 (herein after referred to as the "said Act"), arising out of an order da....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as regards the adjudication order, an appeal was filed on 29th March, 2025 along with the pre-deposit as is required for maintaining the appeal. Unfortunately for the petitioner in the process as aforesaid there had been delay. Mr. Ray, would submit although an explanation was provided by the petitioner, the appellate authority had refused to accept the same and consequentially rejected the appeal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ite notices, though the petitioner claims to have overlooked the notices by reasons of such notices being uploaded on the common portal under the heading "Additional Notices and Orders". However, having regard to the fact that the petitioner had responded to the pre-show cause notice, I am not inclined to accept such explanation provided by the petitioner. 6. Be that as it may, taking into cons....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... justice, I remand the matter back to the appellate authority for a decision on merits, by condoning the delay, subject to the petitioner making payment of a sum of Rs. 5000/- with the Calcutta High Court Legal Services Committee. The consequential demand, if any, in form ALP-04 shall stand quash. 8. In the event, the aforesaid amount is paid within a period of two weeks from date, the appellat....