2026 (4) TMI 932

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.... State: Mr. Momenur Rahman Mr. Pretom Das. ORDER 1. Challenging an order dated 1st December 2023 passed by the proper officer under the provisions of section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as "the said Act) in form GST DRC-07 dated 1st December, 2023, an appeal was filed before the appellate authority under section 107 of the said Act. There was some delay in filing ....

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....te representing the GST authorities, would submit that the situation has since changed. Today, an Appellate Tribunal has not only been constituted but a public notice has been issued intimating the setting up and the address of the Tribunal. He would, however, be candid enough in submitting that the judicial hearing before the Tribunal is yet to commence. He, however, submits that by reason of the....

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....us basis, the writ petition should be decided on merits. However, considering the fact that diverse factual issues would be required to be considered, and the appellate machinery provided under the said Act is far more equipped to deal with the factual issues as all records are readily available on the online portal, I am of the view that it would be just and fair in the facts of the case to reman....