Middleton Leaseholders Pvt Ltd And ANR v. Deputy Commissioner Of Revenue, Park Street Charge And ORS

D/L 188 14.03.2024 Court No. 02 Sayandeep WPA 4719 of 2024 Meddleton Leaseholders Pvt. Ltd. & anr.

Vs.

The Deputy Commissioner of Revenue, Park Street Charge & Ors.

Mr. Ankit Kanodia Ms. M. Agarwal Mr. J. Sah ..... for the petitioners Mr. Anirban Ray Mr. Soumitra Mukherjee Mr. Debraj Sahu ..... for the State Heard learned advocates appearing for the parties.

By this writ petition, petitioner has challenged the impugned order of appellate authority dated 24th January, 2024 under the relevant provisions of WBGST Act dismissing the appeal of the petitioner on the ground of delay of 41 days without going into the merit of the same.

Learned advocate appearing for the petitioners explains the delay in filing appeal with supporting medical documents.

Considering the facts and circumstances of the case and submission of the parties and in the interest of justice, the aforesaid impugned order dated 24th January, 2024 is set aside and the matter is remanded back to the appellate authority concerned to consider

and dispose of the appeal in question in accordance with law and by passing a reasoned and speaking order after giving opportunity of hearing to the petitioners or their authorized representative within a period of eight weeks from the date of communication of this order.

Accordingly, the writ petition being WPA 4719 of 2024 is disposed of.

(Md. Nizamuddin, J.)