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TMI Blog2023 (11) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... as preferred after a delay of about 50 days. In view of the observation made by the Hon ble Division Bench in Kajal Dutta. Versus Assistant Commissioner of State Tax, Suri Charge Ors. [ 2023 (1) TMI 1097 - CALCUTTA HIGH COURT ], this Court is inclined to hold that the appellate authority be directed to reconsider the appeal on merits upon condoning the delay in preferring the same and upon affordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate ORDER Heard learned counsels for the parties. The order passed by the appellate authority on 15th February, 2023 dismissing the appeal preferred by the petitioner, on the ground of limitation, is assailed in the writ petition. A consignment belonging to the petitioner was intercepted and detained on July 10, 2019 by the revenue in Siliguri town and upon necessary enquiry made by the authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bruary, 2023, the appeal preferred by the petitioner was dismissed solely on the ground of limitation. Merits of the petitioner s case were not considered by the authority. The show-cause notice dated 2nd February, 2023 indicates that since the maximum time limit allowed within which an appeal has to be filed is four months and the application has been submitted after lapse of the maximum time per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amine the factual circumstances and grant appropriate relief as the appellate remedy is a very valuable remedy since the appellate authority can re-appreciate the factual position. Thus, for such reason, we are inclined to exercise discretion In the present case, it prima facie appears that the appeal was preferred after a delay of about 50 days. In view of the observation made by the Hon ble Divi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority shall be communicated to the petitioner within a week thereof. With the above observation and direction the writ petition being WPA 575 of 2023 is disposed of. There shall be no order as to costs. Since no affidavit has been called for, allegations contained in the writ petition shall be deemed not to have been admitted. Urgent certified website copy of this order, if applied for, be supplie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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