Pranab Kumar Paul v. State of West Bengal and Ors.
Case brief
What is this about?
Pranab Kumar Paul v. The State of West Bengal & Ors., WPA 29030 of 2024, decision dated 14.02.2025 (Rajarshi Bharadwaj, J.). GST appeal context: appellate authority's order dated 21.08.2024 set aside; petitioner to seek condonation of delay (~30 days) within four weeks; appellate authority to hear delay application and then merits if condoned; merits expressly left open; disposed of, no costs. Statute referenced: GST Act. Keywords: condonation of delay, GST appeal, appellate authority, set aside, disposed.
What did the court decide?
Order dated 21st August, 2024 passed by the appellate authority set aside; petitioner directed to file an application for condonation of delay before the appellate authority within four weeks, failing window the appellate authority requested to hear the delay application and, if condoned, the matter on merits; no order as to costs.