2025 (8) TMI 1290

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.... Mr. Saptak Sanyal Mr. Debraj Sahu ... For the State ORDER 1. Affidavit of service filed in Court is taken on record. 2. The instant writ petition has been filed not only challenging the order passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act"), in respect of the tax period April, 2020 to March, 2021 dated 4th February, 2025, but also the atta....

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....emand made under Section 73 of the said Act by an order dated 4th February, 2025 in Form DRC 07. It is only when the petitioners' electronic credit ledger was debited against the aforesaid demand to the extent of Rs.75,354/-, that the petitioners upon enquiry had come to learn with regard to the above. Even before the petitioners could react, the notice under Section 79(1) of the said Act was issu....

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....usual to upload the notice in the additional notice tab. If the petitioners had no notice, the petitioners could not have also been aware of the show cause. The petitioners could not also possibly been aware of the determination made, for the petitioners to file an appeal in time. 5. Be that as it may, considering the fact that already a sum of Rs.75,354/-has been deducted from the petitioners'....

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....ice dated 11th June, 2025 in From GST DRC 13, in the facts as noted above, can no longer be sustained, the same is accordingly quashed. 8. It is, however, made clear that the aforesaid order has been passed on the premise that the petitioners would prefer an appeal. If no appeal is filed within four weeks as directed above, the petitioners shall not be entitled to the benefit of this order and ....