Sanjit Acharya Vs Assistant Commissioner of Revenue
Date: June 24, 2025
Subject Matter
GST ITC Dispute Remanded Due to Petitioner's Disability and Non-Consideration of Delay Explanation
Summary
This writ petition challenges an appellate order that rejected an appeal, filed under Section 107 of the WBGST/CGST Act, 2017, due to delay. The original assessment order, issued under Section 73 for the tax period of July 2017 to March 2018, concern…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Affidavit-of-service filed in Court today be kept on record. 2. Though service with the office the learned Government Pleader is not complete, Mr. Siddiqui learned Senior Advocate and AGP accept the service of the writ petition in Court today. 3. Accordingly, considering the urgency involved in the writ petition, the writ petition is taken…