2026 (2) TMI 388

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....nmoy Chakraborty, Adv. Ms. Sumita Shaw, Adv. Mr. Saptak Sanyal, Adv. OM NARAYAN RAI, J.:- 1. This writ petition is directed against an order dated October, 23/2024 passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017 (hereinafter the said Act 2017), whereby the petitioner's appeal against an order dated September 22, 2022 passed under Section 73 of the sa....

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....r for the months of August, 2019 and September, 2019 but confirmed the demand in so far as the month of October 2019 is concerned. 4. Assailing such order, the petitioner approached the appellate authority under Section 107 of the said Act of 2017. 5. The said appeal has been dismissed by the order impugned by questioning the genuineness of the petitioner's transactions and by holding that t....

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....ion 73(1) of the said Act of 2017 initiated against the petitioner was that the petitioner's supplier had not filed its return in Form GSTR-3B for the months of August, 2019 to October, 2019. 9. Since, that was the only issue, therefore upon the returns for the months of August, 2019 and September, 2019 being filed by the petitioner's supplier, the proper officer/adjudicating authority dropped ....

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.... cause and an order passed on grounds extraneous to the notice to show cause would be become vulnerable on that score alone. 11. Such principle has been given statutory recognition both in Section 75(4) as well as the second proviso to Section 107(11) of the said Act of 2017. 12. Such being the legal position, if the appellate authority intended to confirm the demand against the petitioner o....