2023 (4) TMI 249

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..... T. M. Siddique, Mr. Debasish Ghosh, Mr. Nilotpal Chatterjee, Mr. D. Sahu - for the State. JUDGMENT This intra-Court appeal filed by the writ petitioner is directed against the order dated 21st November, 2022 in W.P.A. No.21605 of 2022. The said writ petition was filed challenging an order passed by the authority under Section 74(9) of the WBGST Act, 2017 dated 21st June, 2022. The adjudicati....

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....llant, there were sufficient documents to show that the transactions done by them are genuine, we are of the view that one more opportunity should be granted by the adjudicating authority and decision should be taken on merits after considering the documents that may be placed by the appellant before the authority. 3. Therefore, we are inclined to remand the matter back to the authority for fresh....