Krishna Enterprise Vs Commissioner, State Tax
Date: June 12, 2024
Subject Matter
Delay in filing appeal due to illness: Appellate authority to hear the case on merits
Summary
The case law involves a writ petition challenging the rejection of the petitioner’s appeal under Section 107 of the CGST/WBGST Act, 2017 on the grounds of delay and insufficient cause. The petitioner had been served with a show cause notice und…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The present writ petition has been filed, inter alia, challenging the order dated 28 th March 2024 rejecting the petitioner’s appeal under Section 107 of the CGST/WBGST Act, 2017 (hereinafter referred to as the “said Act”) on the ground of delay and on the ground that the petitioner had failed to make out sufficient cause…