Section 107(4) timeline is directory, Limitation Act applies, natural justice violated under Sections 73 and 75
Case-Laws
GST
The HC set aside the impugned orders of the Appellate Authority and the Proper Officer, holding that the timeline under Section 107(4) of the WBGST Act is directory, not mandatory, and the Limitation Act applies. The appellant demonstrated sufficient cause for condonation of delay in filing the appeal. The court found a violation of natural justice principles as
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