9911796707
TMI Blog2024 (9) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... tance ought to approach the appellate authority since an efficacious alternative remedy in the form of an appeal under Section 107 of West Bengal Goods and Services Tax Act, 2017 is available. The contention of the petitioner that the appellate authority does not permit filing of an appeal beyond the prescribed period of limitation also cannot be accepted inasmuch as the judgment delivered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anual mode. 2. It is noticed that the order under Section 73 of the West Bengal Goods and Services Tax Act, 2017 (here in after referred to as the said Act ) had been passed on 2nd November, 2023 for the Financial Year 2018-19. The said order is an appealable order. 3. Mr. Sanyal, learned advocate representing the respondents has taken strong objection and submits that since an efficacious alterna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n record I am of the view that the petitioner at the first instance ought to approach the appellate authority since an efficacious alternative remedy in the form of an appeal under Section 107 of the said Act is available. 7. The contention of the petitioner that the appellate authority does not permit filing of an appeal beyond the prescribed period of limitation also cannot be accepted inasmuch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall having due regard to the judgment delivered in the case of S. K. Chakraborty Sons (supra) consider the said application and upon condoning the delay shall hear out the appeal on merits. 10. It is made clear that if online process does not permit admission of appeal beyond the statutory period of limitation, the petitioner shall be at liberty to file such appeal manually. 11. With the above o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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