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    <title>2023 (9) TMI 173 - CALCUTTA HIGH COURT</title>
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    <description>The High Court of Calcutta set aside the orders of the First Appellate Authority, revisional authority, and the Tribunal in a case involving the rejection of an appeal due to non-deposit of the pre-deposit amount under the WBVAT Act, 2003. The Court remanded the matter back to the First Appellate Authority for consideration on merit, emphasizing the need for expeditious disposal of the appeal and compliance with formalities. The writ petition was disposed of with this direction.</description>
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