Seveb Rangers Healthcare Pvt Ltd v. State Of West Bengal And ORS.

WPA 23390 OF 2023 05.10.2023 Sl no. 14 Seven Rangers Healthcare Private Limited.

Ct no. 2 - Vs - P.M.

The State of West Bengal & Ors.

Mr. Avra Mazumder, Mr. Nilanjan Bhattacharya, Mr. Suman Bhowmik, Mr. Kausheyo Roy, Mr. Samrat Das ... for the petitioner Mr. Anirban Ray, Ld. Govt. Pleader Md. T. M. Siddiqui, Mr. T. Chakraborty, Mr. S. Sanyal ... for the State Heard learned advocates appearing for the respective parties.

By this writ petition, petitioner has challenged the impugned order of the appellate authority under the WBGST Act, dated 14th September, 2023, dismissing the appeal of the petitioner on the ground of delay of twenty one days without going into the merits of the appeal in question.

Considering the facts and circumstances of this case and submission of the parties and that the impugned order has been dismissed only on the ground of insignificant delay of twenty one days without going into the merits of the appeal, in the interest of justice the aforesaid impugned order of the appellate authority dated 14th September, 2023 is

set aside and the matter is remanded back to the appellate authority concerned to pass a fresh speaking order in accordance with law after giving opportunity of hearing to the petitioner or its authorised representatives within a period of eight weeks from the date of communication of this order. If petitioner makes statutory pre deposit within ten days from date and files proof of the payment of the same before the WBGST authority concerned no coercive action for recovery of the demand in question shall be taken against the petitioner till the disposal of the appeal in question.

With this observation and direction this writ petition being WPA 23390 of 2023 stands disposed of.

(Md. Nizamuddin, J.)