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CALCUTTA HIGH COURT
Raja Basu Chowdhury, J
Dharmendra Singh – Appellant
Versus
Deputy Commissioner of Revenue, Bally & Salkia Charge & Ors. – Respondent
| Table of Content |
|---|
| 1. background of taxpayer's case and the procedural context. (Para 1 , 2 , 3 , 4 , 5) |
| 2. arguments presented by the advocates regarding the payment issue. (Para 6) |
| 3. need for providing an opportunity to taxpayers. (Para 7) |
| 4. court's directive for remanding the case for adjudication. (Para 8) |
| 5. final disposition of the writ petition and instructions for parties. (Para 9) |
1. Challenging the order dated 23rd February 2024 passed by the appellate authority under Section 107 of the WBGST /CGST Act, 2017 (hereinafter referred to as the “said Act”) dismissing the appeal on the ground of delay, the instant writ petition has been filed.
2. The petitioner’s case proceeds on the premise that the petitioner is a registered tax payer and in usual course of business dealings and transactions had transacted with one Balaji Trading Co. and had availed and utilized ITC in respect of the transactions that he did with Balaji Trading Co. between June 2019 and November 2019. Later, the registration of Balaji Trading CO. Ltd. which is a proprietorship firm of Asha Sen having been cancelled under the provisions of Section 29(2)(e) of the said Act, a proceeding under Section 74 of the said
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