2025 (5) TMI 1732

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.... Md. T.M. Siddqui, Ld. AGP, Mr. T.Chakraborty, Mr. Saptak Sanyal.   1. Affidavit of service filed in Court today is retained with the record. 2. Challenging the appellate order dated 25th February 2025 passed under the provisions of Section 107 of the CGST / WBGST Act, 2017 (hereinafter referred to as the "said Act"), the instant writ petition has been filed. 3. Records reveal that a....

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....tion. 5. Considering the fact that the scheme of the said Act provides for multi-tiered adjudication process, ordinarily this Court is loath to accept a challenge to such order. However, in the instant case, the petitioners have a remedy before the appellate tribunal and the appellate tribunal is yet to be constituted. 6. Ordinarily, therefor, this matter would require consideration on merit....

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....rder dated 28th October, 2024 passed by the proper officer, I remand the matter back to the proper officer being the respondent no. 2 for reconsideration of the petitioner's rectification application. 8. The proper officer is directed to hear out such application preferably within a period of 6 weeks from the date of communication of this order upon providing an opportunity of personal hearing ....