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TMI Blog2025 (2) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... ER Affidavit of service filed today is kept with the record. The present writ petition has been filed, inter alia, challenging the order dated 18th September, 2024, passed by the appellate authority under Section 107 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act"), whereby the petitioner's appeal had been rejected on the ground that the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounds for condonation of delay had rejected the appeal, inter alia, on the ground that appellate authority is competent only to condone the delay provided the appeal is filed within the period of one month beyond the time prescribed. He submits that the aforesaid order is perverse. In the facts of this case this Court may be pleased to restore the appeal by condoning the delay. Mr. Siddiqui, lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal. Taking into consideration that the petitioners are a small partnership firm and there is no lack of bona fide on the part of the petitioners and one do not stand to gain by filing a belated appeal, I am of the view that in the instant case, the appellate authority ought to have appropriately considered the application for condonation of delay filed by the petitioners. The appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... direct the appellate authority to hear and dispose of the appeal, on merit, upon giving an opportunity of hearing to the petitioners, within a period of eight weeks from the date of communication of this order. With the above observations and directions, the writ petition is disposed of. There shall be no order as to costs. All parties shall act in terms of the copy of the order download ..... X X X X Extracts X X X X X X X X Extracts X X X X
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