https://www.taxtmi.com/caselaws?id=425251 The HC disposed of a writ petition challenging tax demand and penalty under WBGST Act 2017. The court declined to rule on merits due to available statutory appeal remedy under Section 107. While acknowledging concerns about impartiality, the court directed petitioners to file appeal within one week, with appellate authority to decide within a fortnight. The State agreed to assign an impartial officer of equal rank to hear the appeal. Petitioners were permitted to request goods release before the appellate authority after making statutory deposit. The time spent on writ petition was protected from limitation period calculations. en-us Wed, 13 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425251 The HC disposed of a writ petition challenging tax demand and penalty under WBGST Act 2017. The court declined to rule on merits due to available statutory appeal remedy under Section 107. While acknowledging concerns about impartiality, the court directed petitioners to file appeal within one week, with appellate authority to decide within a fortnight. The State agreed to assign an impartial officer of equal rank to hear the appeal. Petitioners were permitted to request goods release before the appellate authority after making statutory deposit. The time spent on writ petition was protected from limitation period calculations. Case-Laws GST Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425251