2026 (1) TMI 837

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....rag Roy. ORDER 1. Affidavit of service as filed today on behalf of the petitioner is taken on record. 2. This writ petition is directed against an order dated July 29, 2025 passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017 (hereinafter referred to as the 'said Act of 2017') whereby the petitioner's appeal against the order dated February 19, 2020 ha....

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....esty Scheme was floated vide notification dated November 02, 2023 issued by the Central Board of Indirect Taxes and Customs (hereafter "CBIC") whereby it was clarified that taxable persons, whose appeals had been dismissed solely on the ground that the said appeals had not been filed within the time period specified in Section 107 of the said Act, 2017, would be entitled to file appeal before the ....

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....petitioner has filed the appeal (which has been dismissed by the order impugned) within the time specified by and in terms of the notification dated November 2, 2023 whereby taxable persons whose appeals had been rejected solely on the ground of the same being filed beyond the period of limitation prescribed in Section 107 of the said Act of 2017 had been granted option of filing appeal again unde....

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....the ground for such rejection. 12. Since the appellate authority has evidently not applied its mind to the matter in the light of the said CBIC notification dated November 2, 2023 which permitted persons whose appeals had been dismissed solely on the ground of the same not being filed within the prescribed period of limitation under Section 107 of the said Act of 2017, the appellate order impug....