Case Law Details
Case Name : Partha Pratim Dasgupta Vs Joint Commissioner of State Tax & Ors (Calcutta High Court)
Appeal Number : WPA 12584 of 2024
Date of Judgement/Order : 10/06/2024
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
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Partha Pratim Dasgupta Vs Joint Commissioner of State Tax & Ors (Calcutta High Court)
In a recent ruling, the Calcutta High Court addressed the contentious issue of the rejection of a GST appeal under the West Bengal Goods and Service Tax Act, 2017, on grounds of delay. The case involved Partha Pratim Dasgupta as the petitioner and the Joint Commissioner of State Tax & Ors as the respondents.
Background and Facts:
- Filing of Appeal and Rejection: The petitioner, aggrieved by an order dated October 4, 2023, under Section 73(9) of the WB GST Act, filed an appeal on February 27, 2024, through Form GST APL 01. Despite accompanying the appeal with a 10% pre-deposit of the disputed amount and a provisional acknowledgment form, it was filed 55 days beyond the prescribed time. Subsequently, a notice was issued on March 14, 2024, questioning the delay beyond the stipulated period as per Section 107(1) read with Section 107(4) of the Act.
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