Court No. 2 Calcutta High Court In the Circuit Bench at Jalpaiguri (1490)

Appellate Side

03.04.2025 WPA 582 of 2025 (JPD 24)

(S. Banerjee) Poddar Car World Private Limited Vs.

The Superintendent of Cost and Central Excise. JPG Range, Division & Ors.

Mr. Boudhayan Bhattacharyya Ms. Stuti Bansal Ms. Keya Kundu Ms. Prerna Dey Ms. Chayna Kumary … for the petitioner Mr. Dilip Kumar Agarwal Mr. Bishwa Raj Agarwal … for the respondents The order dated January 29, 2025 passed by the Additional Commissioner, Siliguri Appellate Commissionerate, Siliguri is under challenge in this application under Article 226 of the Constitution of India. By the said order the appeal filed by the petitioner under Section 107 of the Central Goods and Services Tax Act, 2017 was dismissed on the ground that the same was not filed within the prescribed time limit as provided under Section

107(4) of the 2017 Act.

Mr. Bhattacharyya, learned advocate appearing for the petitioner submits that an application for condonation of delay under Section 5 of the Limitation Act was filed but the same was rejected on the ground that the appellate authority cannot extend the time limit for preferring the appeal. He further submits th