9911796707
TMI Blog2024 (9) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... ree. For the State : Mr. A. Ray Md. T.M. Siddiqui Mr. T. Chakraborty Mr. S. Shaw Mr. S. Sanyal. 1. Affidavit-of-service filed in court today be kept on record. 2. Challenging, inter alia, an order passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act") dated 14th March, 2023 for the tax period 2017-18, an appeal was filed before the Appellate Authority un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om age related ailments which preventing the petitioner from filing the appeal within the time prescribed. 7. It is submitted that by non-consideration of petitioner's application for condonation of delay, the petitioner's valuable right has been taken away and the petitioner has been denied the opportunity of challenging the order passed under Section 73 of the said Act on merits. 8. In the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quires the petitioner to take some rest. The ailments noted could not have prevented the petitioner from filing an appeal within the time prescribed. 12. Heard learned Advocates appearing for the respective parties and consider the materials on record. 13. Admittedly in this case, it may be noted that the determination has been made under Section 73 of the said Act. 14. Such appeal had been fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itizen and the petitioner claims to have been suffering with certain age related disease. 18. It appears that the petitioner has already made a pre-deposit of ten per cent of the amount of the tax in dispute. As such, it cannot be said that there was any lack of bona fide on the part of the petitioner in preferring the appeal. The petitioner certainly does not stand to gain by filing a belated ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 3,000/- to be paid by the petitioner to the State Legal Services Authority, West Bengal, the appeal filed by the petitioner shall be taken up for consideration by the Appellate Authority and shall be heard and disposed of within a period of eight weeks, on the petitioner filing the receipts for the aforesaid deposit with the Appellate Authority. 22. With the aforesaid directions, the writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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