The case involved a petitioner who had filed an appeal against a tax order beyond the prescribed time limit. While the appellate authority had dismissed the appeal due to the delay, the petitioner challenged this decision in a writ petition.
Key Points of the Case
Delayed Appeal: The petitioner had filed an appeal after the statutory deadline but also submitted a condonation of delay application.
Appellate Authority's Decision: The appellate authority dismissed the appeal without considering the condonation application.
Court's Intervention: The petitioner challenged the appellate authority's decision in a writ petition.
Understanding the Court's Decision
The court's decision highlights the following key points:
GST Case Law Gour Mohan Bera VersusThe State of West Bengal
Citation-2024 TAXONATION 1047 (CALCUTTA)
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