2018 (12) TMI 1408

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..... d Mr. Shovan Ghosh ORDER It is the contention of the petitioner that, it is not in a position to upload the appeal electronically. Learned Advocate for the State submits that, the appeal can be filed manually also. He refers to Rule 97A and 107A of the West Bengal Goods and Services Tax Rules, 2017. The Rules of 2017 permit manual filing of appeals. It is the contention of the petitioner that .....

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..... ays from date and in the event, the petitioner complies with other formalities of the appeal, the appellate authority is requested to consider the appeal of the petitioner to be within the period of limitation. W.P. 21257 (W) of 2018 is disposed of without any order as to costs. Urgent certified website copy of this order, if applied for, be made available to the parties upon compliance of the f .....

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