2025 (7) TMI 1445

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....al ORDER 1. Although, the petitioner has attempted to make out a case that he was not served with an order under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act"), it however appears from the disclosure made in Court today by Mr. Siddiqui, learned Senior Advocate and Additional Govt. Pleader that the order under Section 73 of the said Act dated 1st February, 2023....

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....some explanation had been provided for and having regard thereto and considering the fact that the appellate tribunal is yet to be constituted, I am of the view that in the event the petitioner deposits 10 per cent of the amount of disputed tax in addition to the amount already deposited with the respondents while preferring the appeal within 3 weeks from date, the appellate authority shall hear o....