9911796707
TMI Blog2024 (8) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... h the appeal was filed beyond the time prescribed, however, explanation had been afforded by the petitioners. The appellate authority appears to have ignored such explanation and proceeded to reject the appeal on the ground of limitation. The appellate authority ought to have in the given facts taken note of the explanation given by the petitioners, especially in view of the judgement delivered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. N. Chatterjee For the State ORDER 1. Aggrieved by an order passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act ) dated 19th September, 2023 for the tax period from July 2017 to March, 2018, the petitioner had preferred an appeal under Section 107 of the said Act. Such appeal was filed on 8th April, 2024 along with pre-deposit of Rs.7,82,968/-. The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said appeal on the ground of limitation without considering the petitioners explanation. 3. Mr. Siddiqui, learned Additional Government Pleader would submit that admittedly, the appeal is filed beyond the time prescribed. As such there is no irregularity on the part of the appellate authority in rejecting the appeal as the same is barred by limitation. 4. Heard the learned advocates for the respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explain the delay in filing the appeal. In view thereof, while condoning the delay for filing the appeal beyond the time prescribed, I direct the appellate authority to hear out and dispose of the appeal on merits as expeditiously as possible preferably within a period of eight weeks from the date of communication of this order. 7. As a sequel thereto, the order passed by the appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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