Sl. No.17

17.03.2021 Court no.3 Bpg CALCUTTA HIGH COURT IN THE CIRCUIT BENCH AT JALPAIGURI APPELLATE JURISDICTION WPA 107 of 2021 S.K. Chakraborty and Sons Vs.

Union of India and others Mr. Hillol Kr. Saha Poddar.

...for the petitioner. Mr. Subir Kr. Saha, Mr. Bikramaditya Ghosh.

...for the State.

Mr. Ratan Banik.

...for the Union of India.

Learned Advocate for the petitioner submits that the petitioner was served with a show cause notice dated September 12, 2018, from the office of the Deputy Commissioner of State Tax Goods and Service Tax, Bureau of Investigation, Unit-IV, Siliguri alleging suppression of sales by the petitioner for the period 2017 -2018 and 2018 -2019 . The petitioner made reply to such show cause notice and ultimately, an assessment order was passed on 23rd April, 2019, against the petitioner by the said Deputy Commissioner. Against such order of assessment, the petitioner preferred an appeal on December 16,2019 before the appellate authority being the Joint Commissioner, Commercial Tax, Jalpaiguri, beyond the period of limitation provided under the relevant statute.

The said appellate authority, by an order dated December 24, 2019 declined to condone the delay in pref