2025 (8) TMI 1633

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.... GP Mr. N. Chatterjee Mr. T. Chakraborty Ms. S. Shaw Mr. S. Sanyal ... For the State ORDER 1. Although the writ petition has been filed, inter alia, challenging the order dated 11th June, 2024, passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act") in respect of the tax period July, 2017 to March, 2018, however, the matter has a chequered history. ....

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....th May, 2024 on the last date on which the petitioner was required to furnish its response. By such response the petitioner also requested to be afforded with an opportunity of personal hearing. 5. Records would reveal that in the response itself a prayer was made to afford the petitioner with an opportunity of personal hearing. 6. Mr. Majumder, learned senior advocate representing the petit....

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....portunity, I am of the view that having regard to the case made out, it is necessary to test out the bone fide of the petitioner at this stage. 9. Accordingly, I direct the petitioner to secure by way of making payment of 10 per cent of the tax in dispute with the respondents within a period of four weeks from date, in two equal installments. 10. In the interregnum, there shall be an uncondi....