9911796707
TMI Blog2024 (6) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... l. 1. The petitioner has filed the present writ petition assailing the order dated 17.09.2019 passed by respondent no. 2 vide which the petitioner's application for refund claim has been rejected, an order dated 24.09.2021 vide which the appeal filed by the petitioner was dismissed on the ground of delay. 2. It is the case of the petitioner that he filed a refund application dated 15.07.2019 se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of delay. Learned counsel for the petitioner further relies on the judgment of this Court in Writ Petition No. 766 of 2022 titled as Rakesh Manda v. Assistant Commissioner of CGST & Central Excise, Cooch Behar Division & Ors. 5. Per contra, learned counsel for the respondent submits that the petitioner filed the application for refund without any supporting documents. The same was rejected vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of delay in filing the appeal before the appellate authority is no more res integra in view of the latest judgment of the Hon'ble Calcutta High Court in MAT 81/2022 titled as S.K. Chakraborty & Sons v. Union of India & Ors and Writ Petition No. 2904 of 2023 titled as Arvind Gupta v. Assistant Commissioner of Revenue, State Taxes, Cooch Behar Charge & Ors. 7. It has been categorically held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same, this Court condones the delay in filing the appeal and set aside the order dated 24.09.2021 passed by the appellate authority. The matter is remanded back to the appellate authority for fresh consideration. The appellate authority is further directed to permit the petitioner to place on records additional documents and in case he files fresh documents, the same is to be examined in view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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