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2022 (4) TMI 917 - CALCUTTA HIGH COURTMaintainability of appeal - time limitation - appeal dismissed on the ground that the certified copy of the impugned order challenged therein was not filed in time in accordance with Rule 108 (3) of the WBGST Rules 2017 - HELD THAT:- In view of the order passed by the Hon’ble Apex Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (11) TMI 387 - SC ORDER], the relevant period was excluded in computing limitation period for filing an appeal. The petitioner is entitled to get the benefit of the same as the relevant period is covered by the time period referred to in the order passed by the Hon’ble Court. The delay in filing the certified copy is condoned, and the respondent nos. 3 and 4 are direced to consider the appeal preferred by the petitioner under the WBGST Act afresh on merits - the writ application is disposed of.
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