2025 (3) TMI 1091

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....te: Mr. Md. T.M. Siddiqui, Mr. Anirban Ray, Ms. Tanoy Chakraborty, Ms. Sumita Shaw, Mr. Saptak Sanyal ORDER 1. The present writ petition has been filed challenging the order dated 22nd May, 2024 passed by the Appellate Authority in Form GST APL - 02. 2. Records would reveal that originally a show-cause notice was issued under Section 73 of the WBSGST/CGST Act, 2017 on 18th July, 2023 in r....

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.... of making the pre-deposit. He would submit that this Court may be pleased to set aside the order dated 22nd May, 2024 by condoning the irregularity committed by the petitioner and permit the petitioner to make payment of the pre-deposit so that the petitioner's appeal can be heard on merits. 5. Mr. Sanyal enters appearance on behalf of the respondents. 6. Having heard the learned advocates ....

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....on merits. If, however, for technical reasons the petitioner is unable to deposit the same electronically, the petitioner shall be at liberty to deposit the aforesaid amount manually by a demand draft drawn in favour of such authority as may be specified by the Appellate Authority for ensuring compliance of this order and the same shall be accepted by the Appellate Authority. 9. The Appellate A....