The Jorehaut Group Limited vs. Deputy Commissioner Of State Tax, Park Street Crarge And Ors.
Held
The Court found a prima facie case for the petitioner and observed that the appeal was dismissed on limitation without considering merits. Interference was deemed necessary in the interest of justice.
Facts
The petitioner's appeal under Section 107 of the WBGST Act was dismissed solely on the ground of limitation. The petitioner claims they did not receive proper intimation of the show cause notice as it was uploaded on the GST portal under 'Additional Notice and Orders'.
Key Issues
Whether the appellate authority erred in dismissing the appeal on limitation without considering the merits, especially when the petitioner claims lack of proper intimation of the show cause notice.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
26 05 Charge & Ors.
Mr. Anil Kumar Dugar. Ms. Susmita Mukherjee. …...for the petitioner Mr. Smarajit Roy Chowdhury. Ms. Manasi Mukherjee ….for the State-respondents
Affidavit of service filed in Court today be kept with the record.
State respondent remains unrepresented in Court today.
Mr. Smarajit Roy Chowdhury, learned advocate along with Ms. Manasi Mukherjee, learned advocate are engaged in this matter on behalf of the State. Their appearances be accordingly regularized from the office of the Government Pleader.
The present petition has been filed challenging inter alia, the legality and validity of the adjudication order dated 31.07.2024 passed by the respondent No.1 and the appellate order dated 17th June, 2026 passed by the respondent no.2 under Section 107 of the West Bengal Goods and Services Tax Act(hereinafter referred to as the said ‘WBGST Act’) and the Central Goods and Services Tax Act, 2017(hereinafter referred to as
2 the said ‘CGST Act’), whereby the appeal of the petitioner
The judgment continues below.
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