Home Case Index All Cases GST GST + HC GST - 2023 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 509 - HC - GSTMaintainability of appeal- appeal dismissed on the ground of limitation - HELD THAT:- In the present case, it prima facie appears that the appeal was preferred after a delay of about 50 days. In view of the observation made by the Hon’ble Division Bench in Kajal Dutta. Versus Assistant Commissioner of State Tax, Suri Charge & Ors. [2023 (1) TMI 1097 - CALCUTTA HIGH COURT], this Court is inclined to hold that the appellate authority be directed to reconsider the appeal on merits upon condoning the delay in preferring the same and upon affording reasonable opportunity of hearing to the petitioner. Accordingly, the order passed by the appellate authority being the Joint Commissioner of Revenue, Raiganj Circle, Raiganj on 15th February, 2023 is set aside - the writ petition is disposed of directing the 2nd respondent herein to reconsider the appeal preferred by the petitioner on merits upon affording reasonable opportunity of hearing to all the interested persons including the petitioner and pass a reasoned order within one month from the date of communication of this order, in accordance with law.
|