9911796707
TMI Blog2024 (6) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... 2024 when the appeal was filed. The appellate authority has acknowledged the factum of the petitioner s proprietor s illness. The justice will be sub-served if the appeal is directed to be heard out on merits subject to payment of costs of Rs. 5,000/- to be paid by the petitioner to the State Revenue Authorities - petition disposed off - RAJA BASU CHOWDHURY, J. For the Petitioner : Mr. Debasish Ghosh Ms. Antara Biswas. For the State: Mr. Tanay Chakraborty Mr. Debraj Sahu. 1. The present writ petition has been filed, inter alia, challenging the order dated 28th March 2024 rejecting the petitioner s appeal under Section 107 of the CGST/WBGST Act, 2017 (hereinafter referred to as the said Act ) on the ground of delay and on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve appeared before the appellate authority and in support of his contention for condonation of delay, had placed the above affidavit affirmed by the petitioner s proprietor on 18th March, 2024 that the petitioner s proprietor was unwell on or after February 2024 and under the treatment of Dr. Bhaskar Mondal. 5. The appellate authority despite acknowledging the factum of the illness of the petitioner s proprietor and the medical certificate, had proceeded to dismiss the appeal on the ground that there was no explanation offered by the petitioner for the period prior to February 2024 and that the petitioner otherwise had sufficient time to file the appeal. 6. Mr. Ghosh, learned advocate appearing for the petitioner submits that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed. The doctor s certificate has also been disclosed. The appellate authority has acknowledged the factum of the petitioner s proprietor s illness. 10. Taking into consideration the aforesaid, I am of the view that justice will be sub-served if the appeal is directed to be heard out on merits subject to payment of costs of Rs. 5,000/- to be paid by the petitioner to the State Revenue Authorities. If such payment is made within two weeks from date, the appellate authority shall hear out and dispose of the appeal on merits preferably within a period of two weeks from the date of communication of this order. As a sequel thereto, the order dated 28th March 2024 stands set aside. 11. With the above directions and observations, the writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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