2025 (1) TMI 199

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....y Mr. Saptak Sanyal For the State ORDER 1. Challenging an order passed under Section 107 of the CGST/WBGST Act, 2017 (hereinafter referred to as the "said Act") dated 29th May, 2024, the instant writ petition has been filed. 2. Mr. Agarwal, learned advocate appearing on behalf of the petitioner would submit that being aggrieved by an order dated 10th April, 2023, passed under Section 73 of the....

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....on record and taking note of the fact that the determination on merits would not only involve detailed scrutiny of records but also determination on factual issues and taking note of the fact that the Appellate Tribunal is yet to be constituted, I am of the view that it would be prudent at this stage to remand the matter to the appellate authority under 107 of the said Act subject to the petitione....