SANJOY SINGH Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) This is an application challenging an order dtd. 20/7/2021 passed by the Joint Commissioner of Revenue, Bureau of Investigation being the respondent no.4 under Sec. 74 of the WBGST Act.

(2.) Affidavit of service filed on behalf of the petitioner is taken on record.

(3.) Learned counsel appearing on behalf of the petitioner submits as follows. By the impugned order, the appeal preferred by the petitioner was dismissed on the ground that the certified copy of the impugned order challenged therein was not filed in time in accordance with Rule 108 (3) of the WBGST Rules 2017. However, by the order dtd. 23/9/2021 passed by a Special Bench of the Hon'ble Apex Court in re: Cognizance for Extension of Limitation in Miscellaneous Application No. 665 of 2021 in SMW (C) No. 3 of 2020, the period from 15/3/2020 till 2/10/2021 was excluded in computing periods of limitation for filing a suit appeal, application or proceeding. The period was extended from time to time. The relevant period in respect of the present appeal are covered within such period. Therefore, the respondent no.3 committed a gross error in rejecting the appeal only on the ground of limitation.