2024 (10) TMI 550

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....Bag Ms. Rita Mukherjee Mr. Ghanshyam 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, 20....

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....e petitioners have no locus to maintain 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 ins....

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....) (a) of the said Act. 6. In view thereof, 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....