2025 (5) TMI 904

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..... Md. T.M.Siddiqui, Sr. Adv. & Ld. AGP Mr. N.Chatterjee Mr. T. Chakraborty Mr. S. Sanyal ...For the State ORDER 1. Challenging the order dated 3rd January 2025 passed under Section 107 of the CGST / WBGST Act, 2017 (hereinafter referred to as the "said Act") the instant writ petition has been filed. 2. It appears that the original order under Section 73 of the said Act was passed on 28th ....

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.... to approach this Court. He would submit that since the show cause notice was uploaded in the portal under the head additional notices and the petitioner having little knowledge about computer operations, and also further due to illness of one of the family members, was unable to give his response. 4. Mr. Siddiqui, learned senior advocate and Additional Government Pleader appearing on behalf of....

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....ioner has been prevented from availing the same by reason of the appellate tribunal not being constituted. Having regard thereto, ordinarily this Court would be required to hear out this matter on merits, however, since the matter concerns computation of tax, if the matter is heard by the appellate authority at the first instance, it will be far more convenient to decide the factual issues conside....

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....ld submit that the petitioner's bank account has been attached, considering the fact that the petitioner has already made the pre deposit, I am of the view that such attachment cannot be permitted to continue. However, considering the fact that the matter has already been remanded back, I am of the view that in the event, the petitioner makes an application before the appellate authority, the appe....