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Calcutta High CourtWPA/23009/2022disposed

M/S. J.J. Exporters Limited v. Commissioner Of Cgst And Cx And ANR.

2022-11-21Hon'Ble Justice Md. Nizamuddin2 pages

16.12.2022.

p.b.

Sl. No.22.

WPA 23009 of 2022 With CAN 1 of 2022 M/s. J. J. Exporters Limited Vs.

Commissioner of CGST & CX, Kolkata, Appeal-I Commissionerate & Anr.

Mr. Saurabh Bagaria, Mr. Indranil Banerjee, Mr. Subrata Mukherjee.

........for the petitioner.

Mr. K. K. Maiti, Mr. Tapan Bhanja.

.........for the CGST authority.

Ms. Rama Ghosh Dastidar.

.........for the respondent no.2.

Heard both the parties.

This is an application for condonation of delay of 8 days in filing the application before the authority concerned as per the order of this Court dated 21st November, 2022.

Mr. Maiti, opposes such prayer which, according to me, is highly unreasonable and unjustifiable stand in opposing this application for more condonation of delay of 8 days in filing the appeal before the authority concerned which is the only subject matter of this application. Considering the facts and circumstances of this case and averments made in this application, this application being CAN 1 of 2022 is disposed of by allowing the same

by condoning the delay in filing the application pursuant to the order of this Court dated 21st November, 2022. (Md. Nizamuddin, J.)