2025 (5) TMI 1255

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....raborty, Mr. S. Sanyal and Mr. D. Sahu ORDER 1. Challenging the order dated 3rd January 2025 rejecting the appeal under Section 107 of the CGST/WBGST Act, 2017 (hereinafter referred to as the "said Act") in respect of the tax period April 2018 to March 2019, the instant writ petition has been filed. The writ petition also questions the attachment of the petitioner's bank account. 2. Havin....

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....uch direction is necessary since ordinarily for this Court to examine a challenge on merit, this Court would be required to go through the records which are, however, all available electronically on the portal and would be required to be downloaded and placed before the Court, on the contrary the appellate authority is far more equipped to go through such records on the portal itself. 4. Having....