2025 (3) TMI 485

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....the State: Mr. A. Ray Mr. T. M. Siddiqui, Sr. Advocate, Mr. N. Chatterjee Mr. Tanoy Chakraborty Mr. D. Sahu. 1. Challenging the appellate order dated 25th November, 2024 passed under Section 107 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act") for the Financial Year 2019-2020, the instant writ petition has been filed. 2. Having heard the le....

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.... Act. It further appears that the appellate authority while deciding the challenge did not appropriately take note of the provisions contained in Section 16 (2) and Section 16 (5) of the said Act and also failed to take note of the returns filed by the petitioner in respect of the period of dispute which falls in the Financial Year 2019-2020 though the same had been filed within the extended perio....