Sikha Debnath Vs Assistant Commissioner of State Tax, Cooch Behar
Date: February 10, 2023
Subject Matter
Appeal permitted to be filed when there is a negligible delay of filing an appeal beyond the stipulated 4 months u/s 107(4)
Summary
In the instant case the petitioner preferred an appeal before the competent authority under the West Bengal Goods and Services Act after a delay of 27 days from the statutory period of 3 / 4 months. The Appellate Authority rejected the appeal only on…
Affidavit of service be kept 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…