2025 (2) TMI 1048

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..... raborty Ms. Sumita Shaw Mr. Saptak Sanyal. 1. Affidavit of service filed in Court today is taken on record. 2. Challenging the order dated 27th June, 2024 passed by the appellate authority under Section 107 of the West Bengal/Central Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act"), rejecting the appeal filed by the petitioners on the ground of delay, the instant wri .....

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..... horized representative did not appear, the appellate authority by inferring that the petitioners have no reasonable explanation to offer for the delay in filing the appeal, had rejected the same. 4. Mr. Dalpati, learned advocate appearing on behalf of the petitioners would submit that there is a delay of only 8 days in preferring the appeal. Appropriate explanation had been provided for the delay .....

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..... ppeal before the Appellate Tribunal, by reasons of the Appellate Tribunal not being constituted, the petitioners have been compelled to approach this Court. The appeal has not been adjudicated on merits. 7. Having regard to the peculiar facts made out and noting that some explanation is available for the delay, I am of the view that the matter ought to be remanded back to the appellate authority .....

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