2025 (6) TMI 1782

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....ty : Mr. Vipul Kundalia, Sr. Advocate, Mr. Anurag Roy, Mr. Aayush Sharma and Mr. Dhirodatto Chaudhuri For the UOI : Mr. Asis Majumder ORDER 1. The affidavit-of-service filed in Court today is taken on record. 2. Challenging the order dated 29th November, 2024 passed by the appellate authority under Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act), the i....

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....nt and as such there is no irregularity on the part of the appellate authority in dismissing the appeal. According to him, no appeal can be entertained without making payment of the pre-deposit amount. He, however, does not dispute the fact that post the dismissal of the appeal, an amount equivalent to the pre-deposit amount has been tendered by the petitioner in form DRC-03 on 11th December, 2024....