TaxTMI 
TaxTMI 
2026 (9) TMI 640
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....sh Mukherjee, Ms. Manasi Mukherjee. ORDER 1. Affidavit of service filed in Court today be kept with the record. 2. The present writ petition has been filed challenging inter alia, the legality and validity of the adjudication order dated 23.08.2024 passed by the respondent No. 4 and the appellate order dated 28.01.2026 passed by the respondent no. 3 under Section 107 of the West Bengal Go....
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....e the appellate authority under Section 107 of the said Act but the same has been dismissed solely on the ground of limitation, without considering the merits. v. That the entire proceedings and the impugned order are contrary to law and have been passed in violation of principles of natural justice and without due compliance with the procedure prescribed under the said Act. 4. Learned....
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....ers' and no separate intimation had been given, therefore, the petitioner was unable to reply to the same. This constitutes a violation of natural justice. 6. Since the petitioner's appeal has been dismissed by the appellate authority only on the ground of limitation and not on merits, considering the peculiar facts of the case, interference by this Court is warranted in ends of justice. 7. ....