Sushil Kumar Hazra Vs State of West Bengal
Date: May 16, 2024
Subject Matter
Appeal can be entertained beyond one month from the prescribed period of limitation
Summary
The case law involves a challenge to an adjudication order passed under Section 73 of the GST Act, where an appeal was filed before the Appellate Authority but was barred by limitation. The petitioner explained the delay in filing the appeal, citing…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Affidavit of service filed in Court today is taken on record. 2. Challenging the adjudication order dated 5th September, 2023, passed under Section 73 of the Central Goods and Services Tax Act, 2017 /West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”), issued in Form DRC-07, an appeal was fil…