2026 (1) TMI 98

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....oumen Bhattacharjee Mr. Ankan Das Ms. Shradhya Ghosh. For the State: Mr. Nilotpal Chatterjee Mr. Tanoy Chakraborty Mr. Saptak Sanyal. ORDER 1. This writ petition takes exception to an adjudication order dated August 27, 2024 passed by the proper officer under Section 73 of the WBGST Act, 2017 / CGST Act, 2017 (hereafter 'the said Act of 2017'). 2. Learned advocate appearing for the pet....

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....f such documents are produced, the respondent GST authorities would definitely be satisfied as regards the petitioners' case. 5. Heard learned advocates appearing for the respective parties and considered the material on record. 6. It is evident that the petitioners have not been able to participate in the adjudication proceedings and has not filed any reply to the notice to show-cause by re....

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....e period of four weeks from date upon furnishing proof of such payment of costs to the appellate authority then the petitioners' appeal shall be entertained by the appellate authority. 8. It is however clarified that the petitioners shall remain obliged to comply with the statutory formality of pre deposit in terms of Section 107(6) of the said Act of 2017 while preferring the appeal. If such a....