2024 (7) TMI 165

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....Mr. Anirban Ray Mr. T. M. Siddiqui Mr. Saptak Sanyal. 1. Affidavit of service filed in Court today is taken on record. 2. The present writ petition has been filed, inter alia, challenging the order dated 30th March, 2023 passed under Section 74 of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act"), as also the appellate order dated 9th January, 2024, pa....

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.... the appeal in terms of Section 112 of the said Act, the petitioner shall suffer irreparable loss. 5. Mr. Siddiqui, learned advocate representing the State respondents on the other hand, submits that although, the writ petition may be maintainable by reasons of the Appellate Tribunal not being constituted, however, the instant writ petition should not be entertained unless, the petitioner pays th....