Ratan Kumar Agarwala vs. Commissioner Of Central Goods And Service Tax And Central Excise, Siliguri Commissionerate And Ors.

WPA/16837/2023HC CalcuttaGSTCNR WBCHCA034134202326 July 2023Bench: HON'BLE JUSTICE MD. NIZAMUDDIN2 pages

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22.03.

2024 Siliguri Commissionerate & Ors. Mr. Sandip Choraria, Mr. R. Manna. … For the Petitioner. Mr. K. K. Maiti, Mr. Tapan Bhanja. …….for the CGST. Mr. Vipul Kundalia, Mr. S. Banerjee. ……for the UOI. Considering the difficulty explained in filing the appeal within the time stipulated by this Court by order dated 26th July, 2023 and taking into consideration the fact that due to financial hardship, petitioner could not arrange for pre-deposit amount and that now petitioner has already paid the pre- deposit amount for filing appeal, this application being CAN 1 of 2024 is disposed of by extending the time to file appeal by two weeks from date. ( Md. Nizamuddin, J.)

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