Dismissed
Macneill Engineering Ltd. v. the Sales Tax Officer, Behala Charge & Ors.
Calcutta HCMAT/496/2019
Case brief
AI extract
What is this about?
The intra court appeal was dismissed relying on M.A.T. 783 of 2017. The constitutional validity of the second proviso to Section 84(1) of the West Bengal Value Added Tax Act, 2003 was upheld. The appellant was granted liberty to file an appeal within 30 days, and the appellate authority was directed to entertain it without rejecting on limitation grounds if statutory conditions were met.
What did the court decide?
Liberty granted to file appeal within 30 days; appellate authority directed to entertain appeal without rejecting on limitation ground if conditions met.