2025 (6) TMI 170

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.... For the State : Mr. Anirban Ray, Ld. GP, Mr. T. M. Siddiqui, Ld. AGP, Mr. T. Chakraborty and Mr. S. Sanyal ORDER 1. Affidavit-of-service filed in Court today be kept on record. 2. Challenging the order dated 13th September, 2024 passed under Section 73 of the WBGST/CGST Act, 2017 in respect of the tax period of April, 2018 to March, 2019, the instant writ petition has been filed. 3. ....

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....there is a multi tiered adjudication process available in the scheme of the said Act. In my view in fitness of things it shall not be prudent for this Court to decide disputed questions of fact especially when the petitioners have a remedy in the form of appeal before the appellate authority at the first instance. This apart, the present writ petition has been filed on 18th October, 2024 though th....