Dharmendra Singh Vs Deputy Commissioner of Revenue
Date: July 13, 2025
Subject Matter
Re-adjudication Ordered Due to Irregular Recovery and Voluntary Payment. Valuntary Compliance doesn't necessarily mean compliance.
Summary
The petitioner, a registered taxpayer, filed a writ petition challenging an appellate authority's order dated February 23, 2024, which dismissed the petitioner's appeal on the grounds of delay. The original dispute arose from the petitioner's transac…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Challenging the order dated 23 rd February 2024 passed by the appellate authority under Section 107 of the WBGST /CGST Act, 2017 (hereinafter referred to as the “said Act”) dismissing the appeal on the ground of delay, the instant writ petition has been filed. 2. The petitioner’s case proceeds on the premise that the petitioner…