Jaishree Exports & Anr vs The Assistant Commissioner
2023 Latest Caselaw 3222 Cal

04.05.2023
    PB
Sl. No.13.


             WPA 7937 of 2023


             Jaishree Exports & Anr.
                       Vs
             The Assistant Commissioner, Central
             Tax, Park Street Division, Kolkata
             South Commissionerate & Ors.



             Mr. Anil Kr. Dugar,
             Mr. R. Chatterjee.
                           ... For the Petitioner.
             Mr. K. K. Maiti,
             Ms. Aishwarya Rajyashree.
                          .......for the CGST authority.
             Mr. Arabinda Sen.
                                ......for the respondents.

By this writ petition, petitioner has challenged

the impugned order of the appellate authority dated

20th December, 2022 dismissing the appeal of the

petitioner which was filed on 18th July, 2022 against

the order in original dated 29th April, 2022, on the

technical ground of filing the certified copy of the

adjudication order beyond the statutory period.

Petitioner submits that the appeal in question was

filed by the petitioner within the period of limitation in

view of the judgment of the Hon'ble Supreme Court by

taking into consideration relating to the period which

is protected by the aforesaid judgment during the

period of Covid-19. Admitted position is that the

appeal in question was filed within the time by taking

into consideration the judgment of the Hon'ble

Supreme Court relating to the period of limitation

fallen within the Covid-19. It is a case of filing certified

copy beyond the period of limitation and on that

ground alone, I am of the view that appeal of the

petitioner cannot be thrown and it deserves hearing on

merit in the interest of natural justice.

Accordingly, in view of the discussions made

above, this writ petition being WPA 7937 of 2023 is

disposed of by setting aside the aforesaid impugned

order of the appellate authority dated 20th December,

2022 and the matter is remanded back to the appellate

authority concerned to consider and dispose of the

appeal on merit and in accordance with law within

eight weeks from the date of communication of this

order.

( Md. Nizamuddin, J.)