TMI Blog2021 (9) TMI 1425X X X X Extracts X X X X X X X X Extracts X X X X ..... /S. MJUNCTION SERVICES LIMITED AND ANOTHER VERSUS THE ADDITIONAL COMMISSIONER, STATE TAX, LARGE TAXPAYER UNIT, WEST BENGAL AND OTHERS [ 2021 (9) TMI 1423 - CALCUTTA HIGH COURT] has held that hardcopy of the appeal filed by the appellant shall be considered to have been filed within the limitation and it will be heard and decided on merits. No relief in these writ petitions against the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round that full text of the order has not been supplied to the petitioner and only summary of the order has been supplied and for e-filing of the appeal, full text of the order is required and further that manual filing of the appeal will not be accepted. Mr. Ghosh, learned Advocate appearing for the respondent authority concerned submits that now full text of the order has been made available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitions against the impugned order of adjudication except giving liberty to the petitioner to file appeal in Hardcopy and manually and if such appeal is filed within four weeks from date, the respondent shall consider the same as to have been filed within the limitation and shall hear and decide the appeal on merits by giving opportunity of hearing to the petitioner. If the appeal is filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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