2025 (7) TMI 1325

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....of-service filed in Court is taken on record. 2. Although none appears on behalf of the respondents, since Mr. Bhanja, learned advocate who usually appears on behalf of the CGST authorities is present in Court, he is directed to appear in the aforesaid matter. Let his appointment be regularized. 3. Challenging an order dated December 14, 2023 passed under Section 73(9) of the WBGST/CGST Act, 201....

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....petitioner had afforded an explanation, however, without appropriately considering such explanation the appeal had been rejected. 6. Considered the submissions made by Mr. Bhanja, learned advocate for the respondents. 7. Having heard the learned advocates appearing for the respective parties, I find that the petitioner is primarily aggrieved with regard to the non-consideration of his response t....