2023 (9) TMI 1733

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Ms. T. Roy, Mr. B. Ghosh, Ms. Stuti Bansal, Ms. T. Roy, Mr. B. Ghosh For the State : Mr. Hirak Barman, Mr. B. Ghosh For the respondent no. 4 : Mr. Biswaraj Agarwal, Mr. Shankar Sarkar ORDER The grievance of the petitioner is directed against an order dated 7th September, 2020, passed by the respondent no. 2 in a proceeding initiated under Section 74 of the West Bengal Goods and Service....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent authorities, it is submitted that there has been undue and inordinate delay on behalf of the petitioner. There is a specific statutory embargo under Section 107 of the WBGSTA which provides for remedy by way of a statutory appeal. The petitioner has not availed of this remedy. The plea that though the petitioner came to learn of the summary of the impugned order, no final order was made av....