Authority: High Court at Calcutta
Order Date: 11 September 2026
Case Overview
- Petition: WPA 17366 of 2025 (Ct. No. 654 Bench ID 266460) filed by M/s. Basu International (petitioner) against Union of India and others (respondents).
- Counsel for petitioner: Mr. Tarun Chatterjee, Mr. Pratip Mukherjee, Mr. Raju Mondal; petitioner represented by Ms. Manasi Mukherjee.
- Counsel for respondents: Mr. Pritho Dudhoria.
- The petitioner challenged an order dated 30 October 2023 issued by the Senior Joint Commissioner of Revenue, State Tax, 24 Parganas Circle & North Kolkata Circle, which rejected the petitioner’s appeal on the ground of delay.
- The petitioner argued that the authority failed to consider the condonation of delay application, wherein a nine‑day delay was explained as occurring after the petitioner discovered the original order on the portal.
- The impugned order’s justification (quoted on page 287 of the writ petition) claimed that allowing the appeal beyond four months would render Sections 107(1) and (4) of the Act ineffective, but the court noted that no substantive reasons were provided and the petitioner’s submissions were not addressed.
Final Outcome
- The Court found the Senior Joint Commissioner’s order unsatisfactory for lacking reasons and for not considering the condonation of delay.
- The order dated 30 Oct 2023 is set aside and remanded to the authority for fresh consideration.
- The authority is directed to hear the petitioner on the limitation issue and to pass a reasoned order in accordance with law.
- No order as to costs was made.
Topics: Tax Appeal, Judicial Review