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    <description>HC allowed the challenge to the Appellate Authority&#039;s order under WBGST Act. The court found the authority&#039;s rejection of the appeal based on technical non-compliance with e-way bill requirements unjustified. HC set aside the original order and remanded the matter for fresh consideration, directing the Appellate Authority to provide a fair hearing and reconsider the case within 12 weeks, taking into account the circumstances of vehicle breakdown and prompt e-way bill generation.</description>
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      <description>HC allowed the challenge to the Appellate Authority&#039;s order under WBGST Act. The court found the authority&#039;s rejection of the appeal based on technical non-compliance with e-way bill requirements unjustified. HC set aside the original order and remanded the matter for fresh consideration, directing the Appellate Authority to provide a fair hearing and reconsider the case within 12 weeks, taking into account the circumstances of vehicle breakdown and prompt e-way bill generation.</description>
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