2026 (1) TMI 83

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....The petitioners are aggrieved by an order dated July 28, 2025 passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017 (hereinafter referred to as the 'said Act of 2017') whereby the petitioners' appeal against an order dated February 5, 2025 passed under Section 74 of the said Act has been dismissed on the ground of non-compliance with the mandatory condition of s....

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.... further sum in compliance with the statutory mandate under Section 107(6) of the said Act of 2017. 3. Mr. Baisya, learned advocate appearing for the petitioners invites the attention of this Court to a copy of the electronic credit ledger of the petitioners (Annexure P-7, at page 67 of the writ petition) and submits that an amount of Rs. 10,76,006/- had been recovered from the petitioners on M....

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.... In the case at hand a sum in excess of 10% of the tax in dispute was recovered by the Respondent GST Authorities on March 14, 2023 on the strength of an order which was later on dropped by the authorities concerned. A fresh order under Section 74 was passed thereafter on February 5, 2025 which is stated by the petitioners to be based on the self-same show-cause notice. This order was carried in a....