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Case Law Details

Case Name : Jagmohan Saraogi Vs. Union of India and others (Calcutta High Court)
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Jagmohan Saraogi Vs. Union of India and others (Calcutta High Court)

In the case of Jagmohan Saraogi Vs. Union of India and others, the Calcutta High Court addressed a writ petition challenging the rejection of an appeal by the Appellate Authority under Section 107 of the WBGST/CGST Act, 2017. The petitioner, a senior citizen, had filed an appeal against an order passed under Section 73 of the Act for the 2017-18 tax period, along with a pre-deposit payment. However, the appeal was filed beyond the prescribed time limit, accompanied by a request for condonation of the dela

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