Calcutta HC Allows Withdrawal of Writ Appeals, Grants Section 14 Limitation Benefit for Fresh Statutory Appeals

Spice Retails Limited Vs Sales Tax Officer And Others (Calcutta High Court) The Calcutta High Court permitted the appellant to withdraw the appeals with liberty to file fresh appeals before the appellate authority. The appellant relied on an earlier Division Bench judgment in MAT No. 783 of 2017, where similar relief had been granted with directions that appeals filed before the appellate authority should not be rejected on the ground of limitation if the conditions under Section 84(1) were satisfied. The Court noted that the present appeals had originally been filed before the High Court not ...