Phonex Traders Private Limited Vs Joint Commissioner of State Tax & Ors
Date: February 11, 2025
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Rajarshi Bharadwaj
Subject Matter
Delay in filing appeal condoned
Summary
The writ petition is a challenge to the order dated September 19, 2024, by an appellate authority that rejected the petitioner’s appeal because it was deemed barred by limitation. The case arose after an order was made under Section 73(9) of the GST…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT The present writ petition has been filed, inter alia, challenging the order dated 19 th 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 appeal had been rejected on the ground that the same was ba…