M/S. Cuir Maison v. The Dy Com. Of State Tax Ballygunge Ch. And ORS.

25.7.2023 ks WPA 16759 of 2023 sl. 14 M/s. Cuir Maison Vs The Deputy Commissioner of State Tax, Ballygunge Charge & Ors.

Mr. Sandip Choraria, Mr. Rajkumar Banerjee ... For the Petitioner.

Mr. A. Ray, Ld. GP., Mr. T.M. Siddiqui, Mr. T. Chakraborty, Mr. S. Sanyal ... For the State.

Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order of the Appellate Authority dated 15th March, 2023, under the WBGST Act dismissing the Appeal on the ground of inordinate delay in filing the appeal against the order in original passed on 21st January, 2021.

In view of such inordinate delay, I am not inclined to interfere with the aforesaid impugned order of the Appellate Authority and accordingly, this writ petition being WPA 16759 of 2023 is dismissed.

( Md. Nizamuddin, J. )