S.K. Chakraborty & Sons Vs Union of India
Date: November 30, 2023
Subject Matter
Period for filling the appeal can be extended by the Appellate Authority as the provisions of the Limitation Act, particularly Section 5, are attracted to appeals filed under the GST regime
Summary
The case involves an appeal challenging an assessment notice for alleged suppression of sales by a partnership firm under the GST Act. The key issue is the interpretation of the limitation period for filing the appeal as per Section 107 of the GST Ac…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Two appeals have been heard analogously as they involve similar issues and are between the same parties. In MAT No. 81 of 2022 the appellant has assailed the order dated March 24, 2021 passed in WPA 133 of 2021. In MAT No. 82 of 2022, the appellant has assailed the judgement and order dated March 13, 2021 passed in WPA 107 of 2021. 2. For the…