TMI Blog2022 (9) TMI 1200X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment and order and remit 10% of the disputed tax along with the appeal memorandum. Upon such payment of the 10% of the disputed tax and filing the appeal, the Assistant Commissioner of Revenue shall address the appellants bankers and keep in abeyance the garnishee notice so as to enable the appellants to operate their bank account. Application disposed off. - M.A.T. No.1496 of 2022 With I.A. No.CAN 1 of 2022 With I.A. No.CAN 2 of 2022 - - - Dated:- 21-9-2022 - HON BLE MR. JUSTICE T. S. SIVAGNANAM AND HON BLE MR. JUSTICE SUPRATIM BHATTACHARYA Appearance:- Mr. Vinay Kr. Shraff, Ms. Priya Sarah Paul .. for the appellants. Mr. T. M. Siddique, Mr. Debasish Ghosh, Mr. Nilotpal Chatterjee for the State. JUDGMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Commissioner of Revenue, there is an appellate remedy available under the Act in terms of Section 107(1) of the West Bengal Goods and Services Tax Act, 2017, which the appellants did not avail on account of the lockdown being imposed. 8. Mr. Shraff would submit that in terms of the order passed by the Hon ble Supreme Court, time for filing such statutory appeals stood extended up to 20th February, 2022 and thereafter 90 days period, which is the normal period of limitation to prefer an appeal before the statutory appellate authority. The appellants are willing to file an appeal before the appellate authority but has got two grievances. Firstly, the entire amount, which is alleged to be due and payable by the appellants on account o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the prayer that the excess amount, which has been debited from the appellants electronic credit ledger should be recredited to their credit. If such a prayer is made, the appellate authority shall consider the same and pass orders on merits and in accordance with law, either along with the appeal or by treating the same as an interim application. 12. The appellate authority shall afford an opportunity of personal hearing to the appellants and hear and dispose of the appeal on merits and in accordance with law as expeditiously as possible but preferably within a period of 8 weeks from the date on which the personal hearing is concluded. 13. Since this Court has issued the above directions, the appellants cannot file an appeal in elec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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