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2022 (7) TMI 806 - HC - GSTSeeking writ of Mandamus to command the respondent to set aside the order of demand of tax and penalty - right to appeal - HELD THAT:- Section 107 of the WBGST 2017 Act provides that any person aggrieved by any decision or order passed under this Act by an Adjudicating Authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which such decision or order is communicated to such person - The order being No.509 dated March 9, 2022 passed by the respondent no.2 is an appealable order under the WBGST 2017 Act. Though the time limit prescribed for preferring appeal has expired in the meantime, it is not in dispute that this writ petition was filed on March 22, 2022, that is, well within the prescribed time limit for preferring such appeal. The appeal is preferred by the petitioners the appellate authority shall dispose of the same as expeditiously as possible, but positively within a period of fortnight from the date of filing of such appeal after giving an opportunity of hearing to the petitioner or his authorized representative - Petition disposed off.
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