2024 (7) TMI 1030

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..... Saptak Sanyal. 1. Leave granted to the petitioner's advocate on record to correct the prayer portion in course of the day. 2. The present writ petition has been filed, inter alia, praying for a direction upon the respondents to allow the petitioner to file an appeal under Section 107 of the West Bengal GST/CGST Act, 2017 (hereinafter referred to as 'the said Act') limited to the specified ....

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....ame. Mr. Dutta learned advocate representing the petitioner submits, unless appropriate order is passed permitting the petitioner to prefer the appeal from part of the order dated 18th December, 2023, to the extent indicated hereinabove, the petitioner shall suffer irreparable prejudice. 7. Mr. Chakraborty, learned Advocate representing the respondents, by placing reliance on Section 107 (6) of....

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....nt with the concerned respondents the entirety of the amount of tax, interest, fine, fee and penalty payable under Section 107 (6) (a) of the said Act, in respect of determination made for the tax period for which the petitioner is not interested to prefer the appeal and pays a sum equal to 10 per cent of the remaining amount of the tax in dispute arising from the said order in respect of the tax ....