9911796707
TMI Blog2024 (7) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... l on regular basis - HELD THAT:- Admittedly, in this case, it is noticed that the petitioner had preferred an appeal though the same was delayed. Simultaneously, with the filing of the appeal, the petitioner had also made pre-deposit of Rs. 43,224/- as is required for maintaining the appeal under the provisions of the said Act. The aforesaid would demonstrate that there is no lack of bona fide on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, 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 August, 2023, passed under Section 73 of the said Act for the tax period July, 2017 to March, 2018, the petitioner had preferred the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner 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, the explanation given by the petitioner does not appear to be proper. There is no irregularity on the part of the appellate authority in reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appeal be restored to its original file. The appellate authority is directed to hear out and dispose of the appeal on merits upon affording an op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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