Delta Goods Private Limited & Anr. Vs Union of India

Date: September 24, 2024

Court: High Court
Bench: Calcutta
Type: Writ Appeal
Judge(s)/Member(s): Bivas Pattanayak. T S Sivagnanam
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Subject Matter

Opportunity for Fresh Consideration in GST Dispute After Procedural Oversights

AppealCondonation of delay in Appeal

Summary

In the case of Delta Goods Private Limited & Anr. vs. Union of India & Ors., the Calcutta High Court dealt with an intra-Court appeal concerning a time-barred appeal dismissed by the appellate authority. The appellants had failed to respond t…

1. This intra-Court appeal by the unsuccessful writ petitioners is directed against the order dated 21St August, 2024 in W.P.A. No.15504 of 2024. The appellants had filed the writ petition challenging the order passed by the appellate authority dated 13th March, 2024 dismissing the appeal filed by the appellants as it was time-barred. 2. The appellants cannot fault the appellate authority’s…

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