2025 (3) TMI 486

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....ty Ms. S. Shaw Mr. S. Sanyal. ORDER PER 1. Challenging the order dated 28th June, 2024 passed by the appellate authority under Section 107 of the Central/West Bengal Goods and Services Tax Act, 2017 ( hereinafter referred to as the "said Act"), arising out of a determination made under Section 74 of the said Act dated 20th June, 2022, the instant writ petition has been filed. 2. The records w....

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....the appeal has been filed, out of which at least 20% should be paid by debiting from electronic cash ledger of registered tax payer. 3. The records would reveal that although, the appellate authority found that the petitioner was otherwise eligible to apply in terms of the notification dated 2nd November, 2023, however, since the petitioner did not pay the required pre-deposit amount of 2.5% of t....

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....he State respondents would acknowledge the fact that the entire amount of tax as per DRC-7 which forms subject matter of appeal on account of WBGST had already been realized from the petitioner. 6. Having heard the learned advocates appearing for the respective parties, I am of the view that since the entire amount of tax on account of WBGST has been recovered from the petitioner, there is no que....

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....demand made in GSTDRC 07 forming subject matter of challenge in the appeal. The aforesaid order shall also demonstrate that in addition to the above, a sum of Rs.49,880/- has also been recovered from the petitioner on account of CGST. 7. Having regard thereto and considering the fact that at present the Appellate Tribunal is not available, in the fitness of things, it would only be proper to rema....