2024 (5) TMI 749

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.... ORDER In the writ petition order dated 2nd September, 2023 passed by the Adjudicating Authority in terms of Section 129(3) of the West Bengal Goods and Services Tax Act, 2017 is under challenge. 2. During course of hearing it has been rightly pointed out by the learned advocate representing the State GST Authorities that there is a provision of appeal under Section 107 of the said Act of 2017....