2024 (10) TMI 879

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....irban Ray, Ld. GP, Mr. Md. T.M.Siddiqui, Mr. Tanoy Chakraborty, Mr. S. Sanyal ORDER 1. The instant writ petition has been filed, inter alia, challenging the order passed by the appellate authority on 31st May 2023 passed under Section 107 of the WBGST / CGST Act, 2017 (here in after referred to as the "said Act"). Challenging the order passed under Section 74 of the said Act dated 3rd Novemb....

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....e present writ petition has been filed before this Court and this Court may be pleased to stay the demand raised by the respondents in Form GST APL - 04 dated 31st May 2023, pending disposal of the instant writ petition. 4. Mr. Ray, learned Government Pleader confirms that the appellate tribunal under the said Act is yet to be constituted. He submits that the present writ petition may be heard ....

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....der Section 107(6) of the said Act with the respondents within two weeks from date. 7. There shall be an unconditional order of stay of the demand raised by the respondents in Form GST APL - 04 dated 31st May 2023 for a period of two weeks from date. 8. In the event, the petitioner deposits the aforesaid sum with the respondents within the period indicated hereinabove, the interim order pass....