Krishna Enterprise V/s Commissioner, State Tax, West Bengal (HIGH COURT OF CALCUTTA)

Case Study Name: Krishna Enterprise V/s Commissioner, State Tax, West Bengal { HIGH COURT OF CALCUTTA}:Date of Order : 12-06-2024Case Overview: Krishna Enterprise filed a writ petition challenging the dismissal of their appeal under Section 107 of the CGST/WBGST Act, 2017 by the Appellate Authority. The appeal was dismissed primarily on grounds of delay in filing beyond the statutory period. The petitioner explained the delay citing the proprietor’s illness, supported by medical certificates.Key Points of the Judgment: Background: Krishna Enterprise received...

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