2024 (10) TMI 550

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....hyam Jha Mr. Rowsan Kumar Jha. For the State : Mr. Anirban Ray, Ld. GP, Mr. T. M. Siddiqui Mr. Tanoy Chakraborty Mr. Saptak Sanyal. 1. Affidavit of service filed in Court today is taken on record. 2. Challenging, inter alia, the order passed under Section 129 (3) of the WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act") dated 4th September, 2024, the present writ petition has be....

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....the same. It is submitted that the entire transaction is fictitious. In any event, the petitioners have also not filed any application by invoking the provisions of Section 129 (1) (a) of the said Act. He still further submits without going into the issue of the locus of the petitioners to maintain the petition, the petitioners have an alternative remedy insofar as the challenge to the order passe....

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...., and taking into consideration the submissions made by Mr. Bag, I permit the petitioners to apply before the respondents by invoking the provisions of Section 129 (1) (a) of the said Act subject to the petitioners establishing their right to maintain such application. In the event, a formal application is filed with the respondents within a period of 10 days from date, the respondents shall dispo....