9911796707
TMI Blog2024 (7) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... RAJA BASU CHOWDHURY, J: 1. Affidavit of service filed in Court today is taken on record. 2. The present writ petition has been filed, inter alia, challenging the order dated 21st February, 2024, passed by the appellate authority under Section 107 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act"). 3. Being aggrieved by an order dated 8th A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e orders, there had been confusion in identifying the orders from the portal. The lack of efficient staff also made it difficult for the petitioner to access the portal on regular basis. The same resulted in delay in preferring the appeal. 5. Mr. Siddiqui, learned advocate enters appearance on behalf of the State-respondents. He submits that the orders were available on the portal and as such, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, for the ends of justice and taking into consideration that the petitioner had already made pre-deposit and has honest intentions, I am of the view that the delay in filing the appeal should be condoned. 7. In view thereof, the order dated 21st February, 2024 is set aside. Having regard to the above, the delay in preferring the appeal under Section 107 of the said Act is condoned and the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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