2025 (1) TMI 115

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....wani Shaw Mr. Amit Saha For the Appellants Mr. T. M. Siddiqui Mr. T. Chakraborty Mr. S. Sanyal For the State JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the unsuccessful writ petitioners is directed against the order dated 21st August, 2024 in W.P.A. No.15504 of 2024. The appellants had filed the writ petition challenging the order ....

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....ganas Circle as could be seen from the order passed under Section 73 of the W.B.G.S.T. Act (for brevity, "the Act") dated 17th April, 2023. 4. The appellants' contention is that no tax is payable since the appellants had imported goods from Nepal and the requisite customs duty has been paid and the appellants are in possession of all documents. Thus, right through the entire proceedings, the appe....

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....en the GST regime was introduced, this Court is of the view that one more opportunity can be granted to the appellants. 5. It is made clear that this order has been passed without going into the merits of the matter and taking into consideration the peculiar facts and circumstances of the case and also the relevant tax period. 6. For the above reasons, the appeal is allowed. The order passed in ....