WPA 30780 of 2024 M/s. N K Agro Exports (India) Private Limited v. Union of India & Ors.
Case at a glance
- Bench
- RAJA BASU CHOWDHURY
Outcome
Disposed of
petition is disposed of
Provisions considered
Key paragraphs
- Para 55. With the above observations and directions, the writ petition is disposed of. Urgent Photostat certified copy of this order, if applied for, be made available to the parties upon compliance with the requisite formalities. (Raja Basu Chowdhury, J.)
Judgment
Mr. Bharat Raichandani Mr. Victor Chatterjee Mr. Barnamoy Basak … For the petitioner. Mr. Debasish Choudhuri Mr. Proteek Debnath … For Union of India. Mr. Anirban Ray, Ld. GP Mr. T. M. Siddiqui, Sr. Advocate, Mr. Tanoy Chakraborty Mr. Saptak Sanyal … For the State
The petitioner would submit that with the assistance rendered by the good office of the learned Additional Government Pleader, Mr. Siddiqui, the petitioner could ultimately file the appeal under Section 107 of the West Bengal/Central Goods and Services Tax Act, 2017 on 21st February, 2025.
Taking note of the peculiar circumstances of the case and the fact that the petitioner was prevented from filing of the appeal in normal course and could only be able to file the appeal on 21st February, 2025, I am of the view that the appellate authority having regard to the peculiar facts of the case noted hereinabove, shall hear out and dispose of the appeal on merits subject to 2 compliance of other formalities by the petitioner.
It is expected that the appellate authority shall dispose of the proceedings pending before him within a period of 8 weeks from the date of communication of this order.
It is made clear that this Court has not considered or decided the validity or the legality of the order passed under Section 129(3) of the said Act dated 11th July,
Operative part
With the above observations and directions, the writ petition is disposed of. Urgent Photostat certified copy of this order, if applied for, be made available to the parties upon compliance with the requisite formalities. (Raja Basu Chowdhury, J.)
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.