2025 (4) TMI 680

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....iled whereby the appellate authority under Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act"), had rejected the appeal on the ground of delay. 2. The petitioner's case proceeds on the premise that an order under Section 73 of the said Act was passed on 5th March, 2024. Challenging the said order, the above appeal was filed along with the mandatory pre-deposit. The....

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....ppeal. 5. Considering the fact that the appellate Tribunal is not available and it would be far more convenient for the appellate authority to decide the appeal, than for this Court to embark upon an enquiry on facts, and also noting that the appeal was accompanied by the mandatory pre-deposit of Rs.80830/- as is required for maintaining the appeal, I am of the view that the matter should be rema....