https://www.taxtmi.com/caselaws?id=765802 The Court declined to condone the delay in filing the petitioners' appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017, due to a stay by the SC on a precedent that might have allowed such condonation. The Court held that the stay created a "suspended animation" of the Division Bench's judgment, preventing immediate relief. On the issue of fair opportunity to respond to the show cause notice, the Court refrained from a definitive ruling pending the SC's decision. Respondents were ordered to file affidavits by February 28, 2025, and petitioners by March 20, 2025. en-us Tue, 21 Jan 2025 00:00:00 +0530 Mon, 10 Feb 2025 07:50:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765802 The Court declined to condone the delay in filing the petitioners' appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017, due to a stay by the SC on a precedent that might have allowed such condonation. The Court held that the stay created a "suspended animation" of the Division Bench's judgment, preventing immediate relief. On the issue of fair opportunity to respond to the show cause notice, the Court refrained from a definitive ruling pending the SC's decision. Respondents were ordered to file affidavits by February 28, 2025, and petitioners by March 20, 2025. Case-Laws GST Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765802