2025 (11) TMI 833

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....31, 2025 passed by the Appellate Authority under Section 107(1) of the WBGST/CGST, 2017 whereby the petitioner's appeal against an adjudication order dated August 6, 2024 has been dismissed on the ground that the appeal was delayed by more than four months from the date of communication of the order. The Appellate Authority was not satisfied with the explanation given for the delay occasioned in p....

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....sistant Commissioner (ST) W. P. No. 26457 of 2023. 3. The Appellate Authority has not accepted the explanation relying on a Coordinate Bench Judgment of this Court in the case of M/s. Ram Kumar Sinhal -Vs.- State of West Bengal & Ors. (WPA/1140/2025) decided on 11.06.2025. 4. The Learned Advocate appearing for the petitioner invites the attention of this court to a Judgment passed by the Hon....

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....hich types of notices or orders would be accessible under the Normal Tab. In the alternative, the GST authorities should ensure that there is no Additional Tab at all and all notices and orders are uploaded under a single tab under the caption "View Notices and/or Orders". In view of the above observations, there was no proper communication of notice at all to the appellant in the present....

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....he issue in the light of the Judgment passed by the Division Bench of this Court in the case of Ram Kumar Sinhal (supra) reported at (2025) 177 taxmann.com 48 (Calcutta). The Appellate Authority shall revisit the petitioner's application for condonation of delay and decide the same once again in accordance with law, taking into consideration the principles laid down in Ram Kumar Sinhal (Supra) rep....