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Case Name : Star Light House & Anr Vs Commissioner West Bengal GST & Ors (Calcutta High Court)
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Star Light House & Anr Vs Commissioner West Bengal GST & Ors (Calcutta High Court)

In the case of Star Light House & Anr Vs Commissioner West Bengal GST & Ors, the Calcutta High Court addressed a writ petition challenging an order from the appellate authority that rejected an appeal on the grounds of a 56-day delay. The original appeal was filed against an order under Section 73 of the WBGST/CGST Act, 2017, for the tax period 2019-20.

The petitioner, Star Light House, argued that the delay was due to a partner, Mir Kamal Hossain, being

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