Gaurav Enterprises v. Senior Joint Commissioner Of State Taxes, Chowringhee Circle And ORS

OD -14 ORDER SHEET WPO/142/2024

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE GAURAV ENTERPRISES VS SENIOR JOINT COMMISSIONER OF STATE TAXES, COWRINGHEE CIRCLE AND ORS.

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 21st March, 2024.

Appearance:

Mr. Bhaskar Sengupta, Adv.

...For the Petitioner Mr. A. Ray, Adv.

Mr. R.M. Siddiqui, Adv.

Mr. T. Chakraborty, Adv.

Mr. S. Sanyal, Adv.

...for the State The Court: Heard learned advocates appearing for the parties. Petitioner has challenged the impugned order dated 22nd December, 2023 passed by the appellate authority under the relevant provision of WBGST Act, dismissing the appeal in question of the petitioner for the delay of 12 days in filing the appeal. Without going into any other issues, only on the ground of limitation and in the interest of justice, the aforesaid impugned order is set aside and the matter is remanded back to the appellate authority concerned to pass a fresh order in accordance with law, within a period of six weeks from the date of communication of this order.

It is clarified that this Court has not gone into the merit of the appeal in question and the impugned order has been set aside only on the ground of limitation.

With this observation, this writ petition being WPO 142 of 2024 is disposed of.

(MD. NIZAMUDDIN, J.) TR/