2025 (8) TMI 1449

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.... Choudhury, Ld. AAG Ms. Rima Sarkar. 1. The instant writ petition has been filed, inter alia, challenging the order of rejection of the appeal filed by the petitioner under Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act") vide order dated 11th June 2025. The aforesaid appeal arose out and in connection with the determination made under Section 73 of the said A....

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....ing sick and as such, there had been a delay in filing the appeal. 3. She submits that although, an appropriate application was filed praying for condonation of delay along with the appeal, the appellate authority by the order impugned had refused to accept the explanation filed by the petitioner on the ground that the petitioner had been regularly filing its returns and as such could not demon....

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....ufficiently explain the delay. 5. Having heard the learned advocates appearing for the respective parties and having considered the materials on record, I notice that in the instant case, a show cause notice has been issued against the petitioner. Such show cause notice was not responded to. Consequentially, the above order under Section 73 of the said Act was passed. Although, an appeal was fi....

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....y also note that although, there is a statutory remedy available to the petitioner, by reason of the appellate tribunal not being constituted, the petitioner has approached this Court. For this Court to decide the matter on merits records of the case would be required. Such records are ordinarily available on the portal which the appellate authority can directly access. 7. As such, it shall be ....