2025 (11) TMI 1921

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....al. ORDER 1. Affidavit of service filed today be kept with the record. 2. The petitioner is aggrieved by an order dated February 17, 2025 passed by the appellate authority of the WBGST Act, 2017/CGST Act, 2017 (hereinafter referred to as the 'said Act of 2017') whereby the petitioner's appeal against the order dated April 29, 2024 passed under Section 73 of the said Act of 2017. 3. It ....

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....e was further adjourned and the appellant was asked to withdraw the said appeal case as early as possible. However, till date, the appellant have not withdrawn the case from the portal. So, in view of the fact stated herein above, I do not wish to go into the merit of the case. Hence, so as to enable the appellant to exercise option under amnesty scheme, the instant appe....

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.... appeal and avail the Amnesty Scheme for the reason that the petitioner was unable to arrange funds required for settling the matter under the Amnesty Scheme, the appellate authority could not have dismissed the petitioner's appeal without hearing the same on merits. 6. Mr. Chakraborty, learned advocate appearing for the respondents submits that the authority passed the order impugned for the b....

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....ithdrawal of an appeal (or a lis) by a party and dismissal thereof by an adjudicating authority on any ground other than prayer for withdrawal thereof by the party concerned. 9. In case, the appellate authority wished to dispose of the petitioner's appeal it was incumbent on the appellate authority to issue notice on the petitioner and call the petitioner for hearing and then take a reasoned de....