2026 (3) TMI 287

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....anda. For the State: Mr. Subir Kumar Saha, Ld. AGP Ms. Rima Sarkar. ORDER 1. Mr. Dhiraj Lakhotia, learned advocate appears for the petitioners through virtual mode. 2. The petitioners in the instant writ petition challenges, inter alia, the order of rejection dated 29.08.2022 passed by the respondent no. 2 on the ground of filing the appeal application under section 107 of the WBGST Ac....

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....re. 5. Learned Additional Government Pleader, Mr. Subir Kumar Saha, ably assisted by Ms. Rima Sarkar, learned advocate does not object to the same. 6. Having heard the parties and considering the relevant records, I find that the petitioner has been able to make out a prima facie case, for the delay caused in not filing within the statutory period as prescribed under the WBGST Act. 7. Thi....