GST- HC Allowed to file Appeal manually

Debnarayan Roy Vs Assistant Commissioner State Tax Bureau of Investigation (Calcutta High Court)

Honorable Calcutta High Court, Circuit bench at Jalpaiguri , in WPA 3427 of 2022, order dated 04.01.2023, passed by the Honorable Justice Biswajit Basu was pleased to pass an order and allow the petitioner to file the appeal manually against the order of Goods and Services Tax ( GST ) demand which could not be filed online within the stipulated time. The order of demand of Goods and Services Tax ( GST ) along with the penalty passed by the Assistant Commissioner, State Tax Bureau of Investigation was challenged in the present writ petition. On behalf of the petitioner, Mr. Himangshu Kumar Ray and Mr. Abhilash Mittal submitted that the time to prefer such appeal since has expired, the petitioner will not be able to file the said appeal online, he seeks leave to file the appeal manually on the ground that the order under challenge was passed manually by the concern respondent. The Single Bench of Justice Biswajit Basu, at this instance, granted the permission to file the said appeal as per the prayer of the petitioner. Mr. Hirak Barman and Mr. Bikramaditya Ghosh represented the State-Revenue.

FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT

The Order of Demand of Tax and Penalty dated February 24, 2021 passed by the Assistant Commissioner, State Tax Bureau of Investigation (North Bengal) Headquarters, the respondent no. 1 herein, is under challenge in the present writ petition.

In view of the availability of efficacious alternative relief of appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017, the present writ petition is not maintainable, accordingly, WPA 3427 of 2022 is dismissed as such without any order as to costs.

Learned counsel for the petitioner submits that the time to prefer such appeal since has expired, the petitioner will not be able to file the said appeal online, he seeks leave to file the appeal manually on the ground that the order under challenge was passed manually.

Leave, as prayed for, is granted.

Urgent Photostat certified copy of this order, if applied for, be supplied to the parties upon compliance of all requisite formalities.