9911796707
TMI Blog2024 (6) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... in filing the appeal before the appellate authority is no more res integra in view of the latest judgment of the Hon ble Calcutta High Court in S.K. CHAKRABORTY SONS VERSUS UNION OF INDIA ORS. [ 2023 (12) TMI 290 - CALCUTTA HIGH COURT] and ARVIND GUPTA VERSUS ASSISTANT COMMISSIONER OF REVENUE STATE TAXES, COOCH BEHAR CHARGE ORS. [ 2024 (1) TMI 1096 - CALCUTTA HIGH COURT] - It has been categoricall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposed off by way of remand. - GAURANG KANTH, J. For the Petitioner : Mr. Sandip Choraria Mr. Rajeev Parik. For the Respondents : Mr. Ratan Banik Mr. Bishwa Raj Agarwal. 1. The petitioner has filed the present writ petition assailing the order dated 17.09.2019 passed by respondent no. 2 vide which the petitioner s application for refund claim has been rejected, an order dated 24.09.2021 vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the principles of natural justice. 4. The petitioner filed an appeal before the appellate authority and the same was rejected by order dated 24.09.2021 on the ground of delay. Learned counsel for the petitioner further relies on the judgment of this Court in Writ Petition No. 766 of 2022 titled as Rakesh Manda v. Assistant Commissioner of CGST Central Excise, Cooch Behar Division Ors. 5. Per con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een filed by the respondent. 6. This Court has heard the rival contentions of the parties and has examined the documents on record. The issue regarding condonation of delay in filing the appeal before the appellate authority is no more res integra in view of the latest judgment of the Hon ble Calcutta High Court in MAT 81/2022 titled as S.K. Chakraborty Sons v. Union of India Ors and Writ Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Hence, this Court is of the considered opinion that the appellate authority should have condoned the delay in filing the appeal. 10. In view of the same, this Court condones the delay in filing the appeal and set aside the order dated 24.09.2021 passed by the appellate authority. The matter is remanded back to the appellate authority for fresh consideration. The appellate authority is further d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
