HC allows refiling of Appeal with Appellate Authority which was dismissed for non filing of certified copy of order

Debabrata Santra Vs Assistant Commissioner of Revenue (Calcutta High Court)

Calcutta High Court allows refiling of Appeal with Appellate Authority which was dismissed for non filing of certified copy of order

FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT

Heard learned Advocates appearing for the parties.

By this writ petition, petitioner has challenged the impugned order of the Appellate Authority under WBGST Act, dated 27^th April, 2022, dismissing the appeal of the petitioner on the ground of non-receipt of certified copy of the order which was challenged before the Appellate Authority. Petitioner submits that such dismissal is purely on technical ground and petitioner submits that down loaded copy of the order from the official website of the Authority was filed by the petitioner before the Appellate Authority, which was not accepted and petitioner being a lay person was not aware that the down loaded copy of the order is not acceptable and petitioner will have to file certified copy of the order. Petitioner submits that now the petitioner has obtained the certified copy of the order in question though Mr. Ghosh, learned Advocate appearing for the State respondents submits that the application for obtaining the certified copy of the order was made belatedly.

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