2025 (11) TMI 586

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..... Subir Kumar Saha Ms. Rima Sarkar.   For the respondent No. 4: Mr. Dilip Kumar Agarwal Mr. Bishwaraj Agarwal. ORDER PER 1. The petitioner has alleged that the order under Section 73(9) of the WBGST Act, 2017 ('2017 Act', for short) has been passed without appreciating the provisions of Section 16(5) of the 2017 Act. The petitioner has filed an application under Section 148 of the 20....

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....passed under Section 73(9) of the 2017 Act was passed after considering the relevant provisions of the 2017 Act and the circular dated October 15, 2024 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. 5. Since a rectification petition has been filed highlighting the aforesaid issues, this court is of the considered view ....