Arvind Gupta Vs Assistant Commissioner, State Tax
Date: January 3, 2024
Subject Matter
Appellate Authority has the discretion to condone delay beyond statutory period
Summary
The petitioner challenged the rejection of the appeal by the appellate authority on the ground of delay in filing the appeal beyond the statutory period. The petitioner cited medical reasons for the delay and relied on a judgment in S.K. Chakraborty…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Affidavit of service filed in court today is taken on record. The petitioner has challenged the order of the Senior Joint Commissioner of Revenue, Jalpaiguri Circle, being the appellate authority, dated October 30, 2023 whereby the appellate authority rejected the appeal on the ground of delay upon holding that there is no scope under the prov…