L.G. Balakrishnan & Bros Limited Vs Assistant Commissioner of State Tax
Date: June 15, 2023
Subject Matter
Delay of 148 days in filing the appeal condoned on payment of cost of Rs.40,000
Summary
The case pertains to a writ petition challenging an order of the Appellate Authority under the WBGST Act. The petitioner claims that there was a delay of 148 days in filing the appeal electronically due to technical issues with the portal. The petiti…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Heard learned Advocates appearing for the parties. By this writ petition, petitioner challenged the impugned order of the Appellate Authority under the WBGST Act on the ground of delay of 148 days in filing the appeal in question. Learned Advocate appearing for the petitioner summits that petitioner had filed the appeal manually wi…