Vedant Road Carriers Private Limited v. Assistant Commissioner State Goods And Service Tax Jorasanko And Jorabagan Charge And ORS.

29.11.2023 PB Sl. No.20.

WPA 25602 of 2023 Vedant Road Carriers Pvt. Ltd.

Vs Assistant Commissioner, State Goods and Services Tax, Jorasanko & Jorabagan Charge & Ors.

Mr. Debanuj Basu Thakur.

... For the Petitioner.

Mr. A. Ray, 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 adjudication order passed by the WBGST authority which is an appellable order under the statute. Furthermore, on perusal of the aforesaid order, I find that the same has been passed neither in violation of the principle of natural justice nor the same is contrary to any specific provisions of law nor any procedural irregularity has been committed in passing the impugned order and I find that the impugned order is not so exceptional to entertain the same in spite of availability of alternative remedy.

Considering the facts and circumstances of the case and the reason recorded hereinabove, I am not inclined to grant any relief to the petitioner except granting liberty to the petitioner by extending the time, to file statutory appeal within a period of two weeks. If the statutory appeal is filed by the petitioner within the time stipulated herein, the appellate authority shall consider and dispose of the appeal to be filed in accordance with law without raising the point of limitation.

With this observation and direction, this writ petition being WPA 25602 of 2023 is disposed of. ( Md. Nizamuddin, J.)