2022 (12) TMI 1409 - HC - GST

Maintainability of appeal - appeal dismissed on the ground of delay of more than four months in addition to the period granted by the judgment of the Hon ble Supreme Court during the COVID period - HELD THAT - There is no cogent and proper explanation of delay in filing the appeal of more than 200 days. The medical documents, the petitioner has annexed, are self-contradictory. Prescription annexed has been issued by one doctor, medical certificate has been given by another doctor who is a general practitioner and diagonised that petitioner was suffering from pulmonary disease while the prescription annexed shows that the petitioner was suffering from skin diseases and such prescription has been issued by the Dermatologist. Petition dismissed.

Summary

The High Court of Calcutta dismissed Writ Petition WPA 27835 of 2022 challenging an order under the WBGST Act due to delay in filing the appeal and inconsistencies in medical documents submitted by the petitioner.