2024 (5) TMI 749

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..... of alternative efficacious speedy remedy the writ petition ought not to be entertained at this stage. Accordingly, the writ petition stands disposed of granting leave to the petitioner to prefer appeal under the relevant provisions of the West Bengal Goods and Services Tax Act, 2017. - SAUGATA BHATTACHARYYA, J. For the petitioner : Mr. Anil Kumar Dugar, Mr. Sanajay Manday For the State : Mr. Sub .....

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..... s preferred by the petitioner beyond the prescribed time of limitation in terms of Section 107 of the West Bengal Goods and Services Tax Act, 2017 in that event the Appellate Authority shall consider the application for condonation of delay if filed by the petitioner along with the appeal taking note of the order of the Hon ble Division Bench passed in an intra Court appeal being MAT 81 of 2022 (S .....

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