Case Law Details
Hemraj Jain Vs State of West Bengal (Calcutta High Court)
Section 107 of the WBGST 2017 Act provides that any person aggrieved by any decision or order passed under this Act by an Adjudicating Authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which such decision or order is communicated to such person.
The order being No.509 dated March 9, 2022 passed by the respondent no.2 is an appealable order under the WBGST 2017 Act. Though the time limit prescribed for preferring appeal has expired in the meantime, it is not in dispute that this writ petition was filed on March 22, 2022, that is, well within the prescribed time limit for preferring such appeal.
This writ petition was also pending before this Court for some time for which the petitioners cannot be faulted with. Thus, this Court of the considered view that the petitioners will be entitled to the benefit of the period during which this writ petition was pending.
Since Ms. Mukherjee, learned advocate for the petitioners submits that an appeal will be preferred within a period of one week from this date, this Court direct the Appellate Authority to accept the same. In that case such appeal can be said to be filed within the period of limitation after excluding the time spent in disposing of the writ petition. The Appellate Authority shall not dismiss the appeal filed in terms of the order on the ground of limitation.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
