N K Agro Exports (India) Private Limited Vs Union of India & Ors. (Calcutta High Court)
Court has not considered or decided the validity or the legality of the order passed under Section 129(3); GST Appeal Delay Condoned: High Court Directs Hearing
The Calcutta High Court, on February 24, 2025, disposed of a writ petition filed by M/s. N K Agro Exports (India) Private Limited against the Union of India & Ors. The petitioner successfully filed an appeal under Section 107 of the West Bengal/Central Goods and Services Tax Act, 2017, on February 21, 2025, with assistance from the learned Additional Government Pleader. Due to the peculiar circumstances that prevented the petitioner from filing the appeal in the normal course, the appellate authority is directed to hear and dispose of the appeal on its merits, provided the petitioner complies with other necessary formalities. The appellate authority is expected to dispose of the proceedings within eight weeks from the date of communication of this order. The Court clarified that it has not considered or decided the validity or legality of the order passed under Section 129(3) of the said Act dated July 11, 2024. The writ petition was disposed of with these observations and directions.
