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The Tax Publishers 2022 TaxPub(GST) 1499 (Cal-HC) : (2022) 108 ITPJ (G) 0787
WEST BENGALGOODS AND SERVICES TAX ACT, 2017
Section 107
Where assessee could not file appeal to appellate authority within the prescribed time, and the Supreme Court had extended the limitation period, for filing appeal, the assessee was directed to file the appeal within time allowed.
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Appeal to appellate authority - Failure to file appeal within statutory time period - Time period extended by Supreme Court -
Assessee filed writ petition challenging order passed by Asstt. Commissione Admittedly, against the order passed by the revenue, there was an appellate remedy available under the Act in terms of section 107(1) of the West Bengal Goods and Services Tax Act, 2017, which the assessee did not avail on account of the lockdown being imposed. It was submitted that the assessee was willing to file appeal but the revenue had recovered the entire amount and his bank was issued Garnishee Order. Held: Assessee were directed to file a statutory appeal within the period of 30 days from the date of receipt of the server copy of the judgment and order and remit 10% of the disputed tax along with the appeal memorandum.
REFERRED :
FAVOUR : In favour of assessee.
A.Y. :
IN THE CALCUTTA HIGH COURT
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