2025 (6) TMI 1239

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..... Bhattacharya and Ms. Aishwarya Rajyashree ORDER 1. Challenging the order dated 20th September, 2024 passed by the appellate authority under Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act), the instant writ petition has been filed. As would appear from the records, the appeal seeks to challenge the order dated 18th December, 2023 passed under Section 73 of ....

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.... filed by the petitioner, though the petitioner had filed a response in Form DRC 06 on 11th October, 2023. 3. This apart ordinarily the appellate authority is far more equipped than this Hon'ble Court to decide factual aspects as all the records are available on the portal which can be accessed by the appellate authority. 4. Having regard thereto, while setting aside the order dated 20th Sep....