M/S Balaji Trading Company And Anrs v. The Assistant Commissioner Of State Tax Gst

WPA 8105 OF 2023 12.05.2023 M/s. Balaji Trading Company & Anr.

Sl no. 18 Ct no. 2 - Vs - P.M.

The Assistant Commissioner of State Tax, Goods and Services Tax Bureau of Investigation, (South Bengal), Headquarters & Ors.

Mr. Rowsan Kr. Jha ... for the petitioners Mr. Anirban Ray, Ld. Govt. Pleader Md. T. M. Siddiquui, Mr. V. Kothari ... for the State Heard learned advocates appearing for the parties.

Petitioners have filed this writ petition by making a very limited prayer of allowing the petitioner to file manually appeal in question as appears from annexure P/14 at page 106 of the writ petition and to consider and dispose the same subject to compliance of all other formalities. It appears from record that appeal has been filed by the petitioners manually on 2nd February, 2023 which according to the petitioners, has not been accepted.

Considering the facts and circumstances of this case and submission of the parties this writ

petition being WPA 8105 of 2023 is disposed of by directing the respondent appellate authority concerned to accept the appeal filed by the petitioners manually subject to compliance of all other formalities and to consider and dispose of the same in accordance with law expeditiously, preferably within twelve weeks from the date of communication of this order.

With this observation and direction this writ petition stands disposed of.

(Md. Nizamuddin, J.)