Case Law Details
Supersmelt Sponge Private Limited. Vs Superintendent, (Anti Evasion), Central Tax, C.G.S.T., Commissionerate, Bolpur & Ors. (Calcutta High Court)
It was submitted that, the appeal filed by the petitioner is before a wrong authority. The Additional Commissioner (Appeals), C.G.S.T. Commissionerate, Siliguri has jurisdiction over the subject matter. He submits that, respondent no. 3 as described in the cause title does not exist. The appeal may have been received by the Commissionerate at Bolpur.
Calcutta High Court held that Since the petitioner has preferred an appeal, may be at a wrong forum, it would be appropriate to direct the Bolpur Commissionerate to transmit the records of such appeal to the appellate authority of Siliguri Commissionerate, within a period of seven days from date. The petitioner is at liberty to proceed with its appeal before the appropriate forum, in accordance with law.
FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:
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