2025 (12) TMI 1781

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....ts: Mr. Tanoy Chakraborty. Ms. Sumits Shaw, Mr. Saptak Sanyal. ORDER 1. The petitioner assails the appellate order dated March 11, 2025 passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017 (in short 'said Act of 2017'), whereby the petitioner's appeal against an order dated April 25, 2024 has been dismissed. 2. It is submitted by the learned Advocate a....

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....accordance with law. It is submitted that the respondents-GST Authorities should be directed to lift the attachment upon deposit of a sum equivalent to ten percent of the balanced tax in dispute in terms of Section 122(8) of the said Act of 2017 being made. 4. The petitioner further submits that he is apprehensive that the other bank accounts of the petitioner may also be attached. 5. Mr. Sa....

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....l be lifted forthwith since the recovery proceedings shall be deemed to have been stayed in terms of the provisions of Section 112(9) of the said Act of 2017. 8. The petitioner shall be at liberty to prefer an appeal against the said order before the appellate Tribunal in accordance with law, as and when the Tribunal becomes functional and the filing of appeals before it begins. 9. It is nee....