2025 (12) TMI 1601

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....thority: Mr. Bhaskar Prosad Banerjee Mr. A. Maity For the Union of India: Mr. Tilak Mitra Mr. Amit Sharma Mr. Abhishek Kr. Agarahari. ORDER 1. Affidavit of service filed in Court today is taken on record. 2. This writ petition lays challenge to an order in original dated December 12, 2023 passed by the adjudicating authority under Section 73 of the WBGST Act, 2017/CGST Act, 2017. 3.....

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....roceeded to recover amounts from the petitioners' electronic credit ledger on the strength of the order in original impugned in the present proceeding. 5. Mr. Banerjee, learned advocate appearing for the CGST authorities submits that this writ petition is not entertainable as the petitioner has a remedy of appeal and further because the writ petition is inordinately delayed. It is submitted tha....

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.... dispose of the petitioners' application for rectification pending before such proper officer within a period of four weeks from the date of communication of this order. 9. Since it has been submitted on behalf of the petitioners, by referring to the print outs from the electronic credit ledger of the petitioners (annexure 'P9' at page 73 of the writ petition), that a sum in excess of 20% of th....