Farinni Leather Private Limited Vs Joint Commissioner of State Tax
Date: July 9, 2024
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Raja Basu Chowdhury
Subject Matter
Appellate Authorities can condone delay in filing GST Appeal
Summary
The case involves a writ petition challenging the rejection of an appeal by the appellate authority on March 28, 2024, under Section 107 of the GST Act. The petitioner was aggrieved by an earlier order dated October 16, 2023, issued under Section 73(…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Challenging the order of rejection of an appeal, by an order dated 28 th March, 2024 by the appellate authority under Section 107 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”), the present writ petition has been filed. 2. Chatterjee, learned advocate representing the peti…