Jharna Das Vs Joint Commissioner of State Tax
Date: May 14, 2024
Subject Matter
Taxpayer permitted to file an application for condonation of delay under the Limitation Act
Summary
The case involves a writ petition filed by the petitioner challenging the rejection of their appeal under Section 107 of the GST Act, 2017, which was deemed to be delayed. The petitioner had filed an appeal on February 29, 2024, concerning an order p…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The present writ petition has been filed, inter alia, questioning the purported rejection of the appeal filed under Section 107 of the GST Act, 2017 (hereinafter referred to as the “said Act”) vide form GST APL-02. 2. Mr. Mozumder, learned advocate appearing for the petitioner submits that being aggrieved by the order dated 6t h…