2023 (9) TMI 1671

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ty ... For the State. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned adjudication order dated 5th June, 2023, passed by the Adjudicating Authority under the WBGST Act, 2017 which is an appealable order, on the ground that petitioner's representation was not properly considered and dealt with. There is a difference between non-con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, the impugned order is an appealable order and it is not a case of the petitioner that the alternative remedy available to the petitioner is not speedy and efficacious. In view of the discussion made above, I am not inclined to interfere with the impugned adjudication order. However, since Constitutional validity of retrospective amendment to Rule 61 of the WBGST Rules, 2017 has been challenged....