Allowed¶5

M/s Naveen Steels v. State of West Bengal and Anr.

Calcutta HC15 May 2024MAT/12/2024

Case brief

AI extract

What is this about?

Calcutta High Court Jalpaiguri; MAT 12 of 2024; CAN 3 of 2025 modification application; Naveen Steels v State of West Bengal; WBGST Act 2017 Section 107(1); WBGST Rules 2017 Rule 108; statutory appeal limitation extension seven days; manual GST appeal accepted; no permanent GSTIN online filing; order dated May 15 2024; Sabyasachi Bhattacharyya; Uday Kumar; server copy order; 30.07.2025.

What did the court decide?

Modification application CAN 3 of 2025 allowed without costs: time for filing the statutory appeal (as per leave granted in the order dated May 15, 2024 in MAT 12 of 2024) extended for a further period of seven days from date; respondent-authorities to accept a manually filed statutory appeal; parties permitted to act on the server copy of the order. ¶5

M/s Naveen Steels Vs State of West Bengal and Anr. — GST and Indirect Tax | Calcutta HC (2024)

What the court decided

AI extract

Outcome

¶5

Issue for consideration

Whether the time previously granted (by the order dated May 15, 2024 in MAT 12 of 2024) for filing the statutory appeal should be extended, and whether the statutory appeal may be filed manually under Section 107(1) WBGST Act, 2017 read with Rule 108 WBGST Rules, 2017, given that the appellant could not file online for want of a permanent GSTIN Number.

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Court's answer

Keeping in view the appellant's predicament, CAN 3 of 2025 is allowed without any order as to costs, thereby extending the time for filing the statutory appeal, as per the leave granted in the order dated May 15, 2024 passed in MAT 12 of 2024, for a further period of seven days from date.

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Ratio / Principle

In the event the appellant files such statutory appeal manually, the respondent-authorities shall accept it.

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Key takeaways

The parties shall act on the server copy of this order, without insisting upon prior production of a certified copy thereof, for the purpose of compliance.obiter¶7

Detailed headnote1 paragraphs

Calcutta High Court (Circuit Bench at Jalpaiguri), 30.07.2025 (Sabyasachi Bhattacharyya and Uday Kumar, JJ): In M/s Naveen Steels v. State of West Bengal, the modification application CAN 3 of 2025 on MAT 12 of 2024 was allowed without costs. Owing to the appellant's lack of a permanent GSTIN Number preventing online filing, the Court extended, by a further period of seven days from date, the time granted by its order dated May 15, 2024 for filing the statutory appeal (with the earlier observation that time spent pursuing the writ petition and appeal would stand deducted for limitation computation). Citing Section 107(1) of the WBGST Act, 2017 and Rule 108 of the WBGST Rules, 2017 (option of manual appeal), the Court further directed that a statutory appeal filed manually shall be accepted by the respondent-authorities; parties were permitted to act on the server copy.

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JPD-27 Ct No.01 30.07.2025 TN

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Calcutta High Court In The Circuit Bench at Jalpaiguri Appellate Side

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MAT 12 of 2024 IA No: CAN 3 of 2025

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M/s Naveen Steels Vs.

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State of West Bengal and another

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Ms. Khushi Kundu

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…. for the appellant

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Re: CAN 3 of 2025 (modification application)

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Despite service, none appears for the respondents.

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The innocuous prayer made in the present application is for modification of an order dated May 15, 2024, whereby MAT 12 of 2024 filed by the appellant was disposed of with the observation that in the event the appellant resorts to the statutory appellate remedy within seven days from that date, the period for which he was pursuing the writ petition and the appeal proceeding before this Court shall be deducted for the purpose of computation of the period of limitation.

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¶12

Relying on the annexures to the present application, learned counsel for the appellant submits that since the appellant does not have any permanent GSTIN Number, the appeal could not be filed online. As such, learned counsel approached the appellate authority for cooperation in that regard, which consumed the time which has elapsed in the interregnum.

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Learned counsel submits that under Section 107(1) of the WBGST Act, 2017, read with Rule 108 of the WBGST Rules, 2017, there is an option for filing a manual appeal as well. Leave is thus sought for filing such appeal. Learned counsel also seeks an extension of the time granted by this Court previously for filing such appeal.

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Keeping in view the predicament being faced by the appellant, CAN 3 of 2025 is allowed, without any order as to costs, thereby extending the time for filing the statutory appeal, as per leave granted in the order dated May 15, 2024 passed in MAT 12 of 2024, for a further period of seven days from date.

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In the event the appellant files such statutory appeal manually, the same shall be accepted by the respondent-authorities.

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The parties shall act on the server copy of this order, without insisting upon prior production of a certified copy thereof, for the purpose of compliance.

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(Sabyasachi Bhattacharyya, J.)

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(Uday Kumar, J.)

M/s Naveen Steels v. State of West Bengal and Anr.

Case brief

What is this about?

What did the court decide?

M/s Naveen Steels v. State of West Bengal and Anr.

Case brief

What is this about?

What did the court decide?

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What the court decided

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