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CALCUTTA HIGH COURT
Saugata Bhattacharyya, J
Dinesh Sah – Appellant
Versus
The Superintendent of Central Goods & Services Tax, Jalpaiguri Range & Ors. – Respondent
| Table of Content |
|---|
| 1. overview of the appeal and its originating circumstances. (Para 2 , 4) |
| 2. arguments concerning the delay in filing the appeal. (Para 3 , 5) |
| 3. court's observations on delay computation and considerations. (Para 6 , 7 , 8 , 9 , 10) |
| 4. decision to revive appeal on merits. (Para 11) |
| 5. final ruling and cost considerations. (Para 12 , 13) |
For the Petitioner : Mr. Sandip Choraria, Mr. Akash Chakraborty For the CGST : Mr. Ratan Banik, Mr. Bishwaraj Agarwal Heard on : 29.07.2025 Judgment on: 29.07.2025 Saugata Bhattacharyya, J.:
1. Affidavit-of-service filed on behalf of the petitioner is taken on record.
2. In the writ petition order of the Appellate Authority dated 25th November, 2024 is under challenge whereby appeal preferred by the petitioner under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act of 2017”) was dismissed on the ground of delay.
3. Learned advocate representing the petitioner on virtual mode submits that Adjudicating Authority passed an order on 6th February, 2024 and being aggrieved by the order of the Adjudicating Authority appeal was preferred on 25th June, 2024 which is beyond the period as provided
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