TMI Blog2023 (2) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... LD 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt with the record. Section 107 of the West Bengal Goods and Services Act, 2017 deals with the appeals to the Appellate Authority. Sub-clause (1) of Section 107 provides that any person aggrieved by an order passed under this Act or the Central Goods and Services Act by adjudicating authority may file an appeal before the prescribed authority within three months from the date on which the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioner of West Bengal State Tax, Cooch Behar Charge, Jalpaiguri, West Bengal Ors.) dated 9th January, 2023 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. The learned advocate for the petitioner has also referred to a decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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