Calcutta Ahmedabad Roadlines Private Limited Versus State Tax Officer, Kharagpur Range And Ors.
GST
2018 (12) TMI 1408 – CALCUTTA HIGH COURT – 2018 (19) G. S. T. L. 411 (Cal.)
CALCUTTA HIGH COURT – HC
Dated:- 15-11-2018
W. P. 21257 (W) of 2018
GST
Mr Debangsu Basak, J.
For The Petitioner : Mr. Arshat Agarwal And Mr. Shovan Ghosh
For The Respondent : Mr. Arshat Agarwal And Mr. Shovan Ghosh
ORDER
It is the contention of the petitioner that, it is not in a position to upload the appeal electronically.
Learned Advocate for the State submits that, the appeal can be filed manually also. He refers to Rule 97A and 107A of the West Bengal Goods and Services Tax Rules, 2017. The Rules of 2017 permit manual filing of appeal
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