Appellate Authority Empowered to Condone Delay beyond One Month from Prescribed Period of Limitation u/s 107 (4) of WBGST Act: Calcutta HC [Read Order]

Calcutta HC held that appellate authority empowered to condone delay beyond one month from prescribed period of limitation under Section 107 (4) of WBGST Act
Appellate Authority - Condone Delay beyond - Prescribed Period of Limitation - WBGST Act-Calcutta HC - taxscan

The Calcutta High Court recently held that the appellate authority empowered to condone delay beyond one month from prescribed period of limitation under Section 107 (4) of the West Bengal Goods and Services Tax Act, 2017 ( WBGST Act ). The writ petition has been filed, inter alia, challenging the refusal on the part of…

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