Division Bench of Calcutta HC restored the Appeal though there was delay considering the facts

SSB Petro Products & Ors Vs Assistant Commissioner (Calcutta High Court) Hon’ble Division Bench of Calcutta High Court on 21.04.2023 passed the order and restored the appeal considering the facts and circumstances of the case. The Respondent no.1 issued notice in DRC-01A through email and the petitioner submitted reply through email and thereafter 1st Respondent did not proceed with the case. Thereafter 2nd respondent of the same office issued summary of show cause notice DRC-01A uploaded in online profile, on the same case same period, same subject and passed the ex-parte order as t...