GST: Calcutta HC transfers Appeal filed before wrong authority

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 for...