2023 (7) TMI 1542

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....nru Rahman For the State ORDER In the writ petition, inter alia, order passed by the Joint Commissioner, State Tax, West Bengal, Siliguri Circle dated 3rd January, 2022 whereby the appeal preferred by the writ petitioner being the consignor was dismissed, is under challenge. The learned advocate representing the petitioner draws attention of this Court to the impugned order of the Appella....

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....sed by a coordinate Bench on WPA 927 of 2022 (Mehndihasan Rahemtulla Hariyani -vs- Deputy Commission of Revenue, Bureau of Investigation (North Bengal), Alipurduar Zone & Ors.) In Mehndihasan Rahemtulla (supra) the coordinate Bench has decided that in view of the provisions as couched under Section 107(1) of the West Bengal Goods and Services Tax Act, 2017 any person aggrieved by any decision or o....