2025 (2) TMI 1158

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....rwal ... For the petitioner Mr. A. Ray, GP Md. T.M. Siddique, AGP Mr. N. Chatterjee Mr. T. Chakraborty, Mr. Debraj Sahu .. .For the State ORDER 1. Challenging, inter alia, an order dated 17th September, 2024 passed by the Appellate Authority under Section 107 of the West Bengal/Central Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act") issued in Form GST APL -04,....

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....d the materials on record as also taking note of the fact that the Appellate Tribunal is yet to be constituted, I am of the view that the petition should be heard. 6. Since, the petitioner has been able to make out a prima facie case, there shall be an unconditional stay of the demand made in Form GST APL - 04 dated 17th September, 2024 for a period of three weeks from date. 7. In the event,....