2025 (6) TMI 1784

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.... For the Respondent No. 3 : Ms. Manasi Mukherjee and Mr. Bijitesh Mukherjee ORDER 1. Affidavit of service filed in Court today is retained with the record. 2. Challenging the appellate order dated 27th January 2025 passed under Section 107 of the WBGST /CGST Act, 2017 (hereinafter referred to as the "said Act") arising out of the order 19th January 2021 passed under Section 74 of the sai....

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....inasmuch as, the total demand in Form GST DRC - 07 on account of tax being Rs.1,14,736/-, and Rs.1,45,188/- having been recovered pursuant to the above demand, no further demand on account of such disputed tax could have been raised by the respondents. 5. If the respondents have chosen to recover a sum of Rs. 1,45,188/- from the petitioner against the demand raised by the respondents in Form GS....