2025 (8) TMI 792

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....titioner Mr. Saptak Sanyal Mr. Debraj Sahu ...For the State ORDER 1. The present writ petition has been filed, inter alia, challenging the appellate order dated 9th December, 2024 passed by the Joint Commissioner of Revenue, Behala Circle. 2. Records would reveal that a proceeding had been initiated against the petitioner under Section 61 of the WBGST/CGST Act, 2017 (hereinafter referr....

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....he petitioner had enclosed the payments made in form GST DRC - 03 also dated 12th May 2023. 3. Records would reveal that the adjudicating authority being the proper office had since adjudicated the cause, and by a detailed order after taking note of the response filed by the petitioner had determined that a sum of Rs.11,21,41,365.03/- was due and payable by the petitioner on account of tax incl....

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....jected by an order dated 9th December, 2024. Although, the appeal was rejected on 9th December, 2024, it took more than two months time for the petitioner to approach this Court. The instant writ petition has been affirmed on 24th February, 2025 and in the presentation form the date for listing of the matter has been placed as 10th March, 2025. 5. In course of hearing Mr. Dikshit, learned advoc....

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....any response. 6. Taking an overall view of the matter, I find that the petitioner, himself, having successfully delayed in filing the appeal and having not paid the demand, is not entitled to any order without the petitioner at least securing a part of the demand, notwithstanding the statutory infraction as noted above. 7. In view of the above, in the event the petitioner makes payment of th....