2025 (12) TMI 1597

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....kraborty Ms. Sumita Shaw Mr. Saptak Sanyal. ORDER 1. This writ petition assails an order dated July 18, 2025 passed under Section 107 of the WBGST Act, 2017/CGST Act, 2017 (hereinafter referred to as the 'said Act of 2017') whereby the petitioner's appeal against an order dated April 28, 2024 passed under Section 73 of the said Act of 2017 has been rejected. 2. The petitioner was issued a....

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....peal all the documents in support of the petitioner's contention that the petitioner was not liable to reverse any sum availed as ITC inasmuch as the petitioner had not availed any excess ITC. 5. Mr. Ray invited the attention of this Court to the documents annexed at pages 24 to 88 of the writ petition and submitted that all the said documents would substantiate the case of the petitioner, as m....

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....failed to appreciate the transportation bills duly produced before the appellate authority. It is submitted that the appellate authority has rejected the petitioner's appeal in a perverse manner. It is further submitted by Mr. Ray that after passing of the appellate order, the petitioner has already paid the differential amount of taxes for which the petitioner was liable. 7. Mr. Chakraborty, l....

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....te authority by the petitioner. It has not been demonstrated before this Court by the Respondents that the documents contended by the petitioner to be there on record before the appellate authority were not there before the said authority. This establishes total non-consideration of material on record. Non-consideration of material on record has rendered the order impugned perverse. 9. On such ....