2025 (11) TMI 494

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....ptak Sanyal. ORDER PER   1. The petitioner assails an adjudication order dated February 12, 2024 passed under Section 73 of the WBGST Act, 2017 whereby the petitioner has been found liable in a sum of Rs.82,78,093/- on account of tax, interest and penalty for the tax period April 2018 to March 2019. 2. The petitioner submits that the order impugned has been passed without taking into....

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....e same as a ground to urge the Court to entertain his writ petition under Article 226 of the Constitution of India. (A.V. Venkateswaran, Collector Of Customs, Bombay v. Ramchand Sobhraj Wadhwani reported at AIR 1961 SC 1506). 6. Indeed, in a fit case, if causes for delay are sufficiently explained, the Court can certainly entertain a writ petition. However, it would almost always refuse to exer....