TaxTMI 
TaxTMI 
2023 (2) TMI 1405
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....asish Ghosh, Adv. and Mr. Nilotpal Chatterjee, Adv. ORDER The Court : - This intra-court appeal filed by the writ petitioner is directed against the order dated 10th January, 2023 in WPO 588 of 2019. The said writ petition was filed by the appellant challenging an order passed by the appellate authority under the provisions of the West Bengal Goods and Service Tax Act and the Rules framed thereu....
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....st October, 2019. While dismissing the writ petition the learned Single Bench observed that considering the prayer made by the appellant after the order was passed, liberty was granted to the appellant to raise all issues raised in the writ petition in future before the appellate forum or tribunal when it will be available. Aggrieved by such order, the appellant has filed the present appeal. We ....
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....le applying the normal principle which is being applied while considering a challenge to a classification dispute. This is so because as against the order dated 31 st October, 2019 impugned in the writ petition, the appellant though has an effective alternative remedy by way of an appeal to the GST Tribunal, till date Tribunal has not been constituted in the State of West Bengal. In such circumst....
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....lant submitted that he may be permitted to make submission on the merits of the matter before this Court and a decision can be arrived at. We are unable to persuade ourselves to agree to the said submission for the simple reason that the correctness of the order passed in the writ petition alone can be decided in an intra-court appeal and under normal circumstances we are not required to examine ....