2026 (1) TMI 107

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....fidavit of service filed in Court today, is taken on record. 2. This writ petition lays challenge to an order dated May 21, 2025 passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017 whereby the petitioner's appeal against an order dated January 29, 2024 passed under Section 73 of the said Act of 2017 has been dismissed on the ground of delay. 3. Mr. Raju,....

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....ceived an email from the respondent-GST authorities whereby the petitioner was reminded that there was an outstanding demand in terms of the adjudication order dated January 29, 2024 (Annexure P-2 at page 30 of the writ petition). 5. Relying on a Co-ordinate Bench judgment of this Court in case of Sankar Agarwala vs. The Joint Commissioner of CGST and Central Excise (Appeal), Siliguri Appeal Co....

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....otice by uploading the same on portal, has found statutory recognition. 8. Heard the learned Advocate appearing on behalf of the respective parties and considered the material on record. It is not in dispute that the petitioners have been served with the notices in respect of the proceeding and the order impugned only by way of uploading thereof on the relevant GST portal and not by any other m....

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.... have on a similar issue pertaining to financial year 2020-21 dropped the demand raised upon the petitioner upon considering the petitioner's reply. It is submitted that the appellate authority may be directed to take such fact into consideration while deciding the petitioner's appeal. 13. In such view of the matter, the petitioner will be entitled to take all points before the appellate author....