Writ Not Entertained as Petitioner Failed to File GST Appeal Within Time; Allows Late Appeal Filing

Stores Cement Vs State of West Bengal & Ors. (Calcutta High Court) The petitioner, a distributor, filed a writ petition under Article 226 of the Constitution challenging an Order-in-Original dated 19 November 2024, issued under Section 74 of the West Bengal Goods and Services Tax Act for the assessment period 2022–2023. According to the petitioner, the order was fundamentally defective because it relied on an inspection conducted under Section 67(1) of the WBGST Act on 24 February 2023. The petitioner argued that such an inspection could only be carried out after the authorities recorded...