Kamala Stores & Anr. Vs State of West Bengal & Ors
Date: February 5, 2025
Subject Matter
Delay in filing appeal beyond the period stipulated u/s 107(4) condoned citing S.K. Chakraborty precedent
Summary
The case involves a writ petition challenging the order dated September 18, 2024, by the appellate authority which rejected the petitioners’ appeal on the grounds of limitation. The appeal was related to a proceeding initiated under Section 73 of the…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Affidavit of service filed today is kept with the record. The present writ petition has been filed, inter alia, challenging the order dated 18th September, 2024, passed 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”), whereby the petitioner’s a…