Home Case Index All Cases GST GST + HC GST - 2023 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (2) TMI 724 - HC - GSTCondonation of delay of 27 days in filing appeal - petitioner preferred an appeal before the competent authority under the West Bengal Goods and Services Act after a delay of 27 days from the statutory period of 3 / 4 months - HELD THAT:- The learned advocate for the petitioner referring to a decision SURAJ MANGAR VERSUS ASSISTANT COMMISSIONER OF WEST BENGAL STATE TAX, COOCH BEHAR CHARGE, JALPAIGURI, WEST BENGAL & ORS. [2023 (2) TMI 544 - CALCUTTA HIGH COURT] submits that this Court can allow the petitioner to file an appeal where there is delay of negligible period by extending time as stipulated under Section 107 even after expiry of three plus one month. In view of such submission and under the facts and circumstances of the case, the Appellate Authority is directed to accept the Memorandum of Appeal and decide the appeal on merits within six weeks - It is made clear that this Court has not gone into the merits of the matter and the Appellate Authority is at liberty to decide the factual and legal issues involved in the appeal independently without being influenced in any way by this order. Petition disposed off.
|