2026 (1) TMI 199

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....or the State: Mr. N. Chatterjee Mr. Tanoy Chakraborty Mr. S. Sanyal. For the CGST Authority: Ms. Manasi Mukherjee Mr. Bijitesh Mukherjee. For the respondent No. 3: Mr. Nadeem Sulaiman Ms. Sukanya Dutta. ORDER 1. Affidavit of service filed in Court today be kept on record. 2. The writ petition assails an order in original dated December 20, 2024 passed under Section 74 of the CGST Ac....

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.... Court to the appellate remedy available under the statute. In the said case, this Court noticed that the petitioners had approached the Court under Article 226 of the Constitution of India only after the adjudication order was passed and not at the stage of show-cause. In view of the belated approach to the Writ Court, the Court refused to exercise discretion in favour of the petitioners. 4. T....