Suraj Mangar Vs Asst. Commr, State Tax
Date: January 9, 2023
Subject Matter
Petitioner allowed to file the appeal beyond the statutory period as the delay was negligible
Summary
In the present case, there has been a delay of 36 days after three months + one month. The petitioner, through learned counsel, claims to have been ignorant of the statutory time period framed under the 2017 Act.Upon hearing learned counsel and consi…
The petitioner is aggrieved by an order dated 29.08.2022 of the Appellate Authority by which the petitioner’s appeal was rejected on the ground of delay in submission of Appeal. The respondents are represented. Section 107 of The West Bengal Goods and Services Tax Act, 2017 deals with Appeals to Appellate Authority. Under Section 107(1), any person aggrieved by an order passed under this Act…