Krishi Sangastha & Anr. Vs Additional Commissioner of State Tax & Ors. (Calcutta High Court)
The Hon’ble Calcutta High Court at Circuit Bench Jalpaiguri in M/s. Krishi Sangastha & Another v. Additional Commissioner of State Tax and others set aside the impugned order dated 15th of July, 2024 remanding the matter to the appellate authority to decide the application filed by the petitioner seeking condonation of delay on merits and if the delay is condoned by the appellate authority then the authority shall proceed to dispose of the appeal on merits and further, kept it open for the petitioner to seek recovery of the amount which has been recovered from the petitioner before the appellate authority.
The Petitioner challenged the order passed by the appellate authority on 15th July, 2024 dismissing/rejecting the appeal on the ground of delay. The disputed question was that whether the appeal can be rejected on the ground of filing the same beyond the prescribed period of limitation vide the provision of the Limitation Act, 1963 will be applicable.
The petitioner was represented by Advocates Mr. Vinay Shraff, Mr. Dev Kumar Agarwal, Mr. Abhilash Mittal and for the State Mr. Pritom Das and Ms. Rima Sarkar.
