2025 (8) TMI 1534

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....rty Mr. Saptak Sanyal ... For the State. ORDER 1. The petitioners had invoked the jurisdiction of this Court initially by filing a writ petition being WPA 18056 of 2024, challenging the order dated 12th April, 2024 passed by the proper officer under Section 73(9) of the WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act") in respect of the tax period April, 2018 to March, 2019. ....

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....quired under Section 112(8) of the said Act, and by filing an undertaking that they shall file an appeal as and when the Appellate Tribunal is constituted. 4. Admittedly, on the date when the writ petition was filed the Circular dated 11th July, 2024 had already been issued. The petitioners have successfully delayed in making payment of the amount which has been determined by the authorities an....