Frontier Protectivewear Private Limited v. The Deputy Commissioner, State Tax And ORS.

04.05.2023 PB Sl. No.15.

WPA 7939 of 2023 Frontier Protectivewear Pvt. Ltd.

Vs The Deputy Commissioner, State Tax, Park Street Charge & Ors.

Mr. Anil Kr. Dugar, Mr. R. Chatterjee.

... For the Petitioner.

Mr. A. Ray, Mr. D. Ghosh, Mr. N. Chatterjee, Mr. D. Sahu.

......for the State.

By this writ petition, petitioner has challenged the impugned order of the appellate authority dated 23rd September, 2021 dismissing the appeal of the petitioner which was filed on 11th March, 2021 against the order in original dated 18th December, 2020, on the technical ground of filing the certified copy of the adjudication order beyond the statutory period. Petitioner submits that the appeal in question was filed by the petitioner within the period of limitation in view of the judgment of the Hon'ble Supreme Court by taking into consideration relating to the period which is protected by the aforesaid judgment during the period of Covid-19. Admitted position is that the appeal in question was filed within the time by taking

into consideration the judgment of the Hon'ble Supreme Court relating to the period of limitation fallen within the Covid-19. It is a case of filing certified copy beyond the period of limitation and on that ground alone, I am of the view that appeal of the petitioner cannot be thrown and it deserves hearing on merit in the interest of natural justice.

Accordingly, in view of the discussions made above, this writ petition being WPA 7939 of 2023 is disposed of by setting aside the aforesaid impugned order of the appellate authority dated 23rd September, 2021 and the matter is remanded back to the appellate authority concerned to consider and dispose of the appeal on merit and in accordance with law within eight weeks from the date of communication of this order.

( Md. Nizamuddin, J.)