2026 (2) TMI 1329

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....asis Podder, Advocate, Ms. Shiwani Shaw, Advocate, Mr. Gaurav Chakraborty, Advocate For the State: Mr. Saptak Sanyal, Adv. JUDGMENT PER OM NARAYAN RAI, J.: 1. This writ petition is directed against an order dated June 17, 2025 passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017 (hereafter the "said Act of 2017"). FACTS OF THE CASE: 2. An adju....

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....udication order impugned before it by repeating the following after dealing with each of the aforesaid four grounds on which the petitioner was taxed:- "As no further explanation and supporting documents have been furnished by the appellant at appeal stage, the findings of the adjuration officer stands valid and there is no reason to interfere his order." 6. Feeling aggrieved thereby, ....

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....to the submissions made by Mr. Ray. DECISION: 10. Heard learned Advocates appearing for the respective parties and considered the material on record. 11. The appellate order impugned does not show any application of independent mind by the appellate authority. The appellate authority has paraphrased the observations of the adjudicating authority and has clearly glossed over the explanatio....

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....iven by the appellant, it was the duty of the appellate authority to look into the same, assess the worth thereof and then reach a conclusion. It could have very well rejected the explanations, if the same were not acceptable in law or fact but there should be reasons therefor. In the case at hand there is none. Similarly there is no consideration of the documents already on record. At least the o....