One line order dismissing the appeal on ground of delay in submission is invalid


Last updated: 27 August 2022

Court :
Calcutta High Court

Brief :
The Hon’ble Calcutta High Court in the matter of M/s Usha Gupta v. The Assistant Commissioner of State Tax [WPA 17530 OF 2022 dated August 10, 2022] has set aside the order and remanded the matter back to the revenue department on the ground that the order passed against the assessee is one-line order dismissing the appeal of the assessee on the ground of delay in submission without even supporting detailed reasons. 

Citation :
WPA 17530 OF 2022 dated August 10, 2022

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