2022 (10) TMI 45

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....ance: For the Appellant : Mr. Rituraj Chakraborty For the respondent : Md. T. M. Siddiqui, ld. A.G.P. Mr. N. Chatterjee T.S. Sivagnanam J.: This intra-Court appeal is directed against the order dated 25.08.2022 passed in WPA 18707 of 2022 by which the learned writ court dismissed the writ petition filed by the appellant. Challenging the order passed by the appellate authority, namely the Senio....

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....mely on 20.07.2022; 22.07.2022 and 27.07.2022 and after affording sufficient opportunity of hearing, the appellate authority has passed a speaking order. Admittedly, as against the impugned order as on date there is no other remedy available under the Act since the Tribunal has not been constituted. Therefore, the appellant had to necessarily approach the learned writ court for challenging the sa....

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....nt with a direction to the appellate authority to furnish the copy of the adverse report but however such direction can be given excepting two conditions. It is seen that at the time of filing of the appeal, the appellant has deposited 10% of the disputed tax as per Form GST DRC-07 and the summary of the order dated 13.09.2019, the total tax demanded both CGST and SGST, comes to the tune of Rs. 5....