Green Filed Agrotech Vs State of West Bengal & Ors
Date: February 13, 2025
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Rajarshi Bharadwaj
Subject Matter
Condonation of delay in filing appeal beyond 4 months allowed
Summary
The petitioner filed a writ petition challenging the rejection of their appeal under Section 107 of the West Bengal GST Act, 2017, which was rejected on the grounds of being filed beyond the prescribed time limit established by the Act. The petitione…
Date of Order by the Dept. u/s 73(10) Date of Appeal by the Assessee Total number of days from order to Appeal date Total no. of days Allowed u/s 107(1) Extra days allowed u/s 107(4) Total No. of days for filling Appeal is allowed Days delayed beyond the time limit Prescribed. 05-12-2023 15-05-2024 162 Days 90 Days 30 Days 120 Days 42 Days FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Aff…