2025 (12) TMI 1602

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....Mr. Saptak Sanyal. ORDER 1. This writ petition assails an order dated October 17, 2025 passed by the appellate authority under Section 107 of the WBGST Act, 2017/ CGST Act, 2017 whereby the petitioner's appeal against an adjudication order dated January 18, 2024 has been dismissed on the ground of delay. 2. Mr. Ray, learned advocate appearing for the petitioner has taken this Court throug....

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....dissatisfied with the reasons cited by the petitioner. 6. It is noticed that the petitioner has annexed screen shot of the relevant portal at pages 83 and 68 of the writ petition to demonstrate that the notices and orders were indeed uploaded on the GST Portal under the heading "Additional Notices and Orders" tab. 7. However, there is no other explanation given by the petitioner to substanti....

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....ee weeks from date and furnishes proof of such payment before the appellate authority, the appellate authority shall proceed to hear the petitioner's appeal on merits. In such case, the order impugned dated October 17, 2025 passed by the appellate authority shall be of no effect and shall be treated as having been set aside. 10. In case petitioner fails to make payment in terms of this order, t....