2026 (7) TMI 319

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...., Ms. Nikita Kundu. For the State: Mr. Jagriti Mishra, Ld. AAAG Ms. Esha Acharya. ORDER 1. The petitioner challenges the order dated 28th April, 2026 passed by the learned Single Judge directing the petitioner to avail the statutory alternative remedy before GSTAT in accordance with law and after complying with all necessary formalities. 2. The aforesaid order was passed in the absence....

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....writ petitioner did not get any opportunity to place its case on merits. 6. Prayer has been made to set aside the said ex-parte order and to decide the matter on merits. 7. We have heard the submissions made on behalf of both the parties that the appellant is aggrieved by the order dated 18th December 2025 passed by the Deputy Commissioner of Revenue, Darjeeling under Section 107 of the West....

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....ondonation of delay after giving the parties opportunity to bring materials on record in support of their respective cases. 12. Reliance has also been placed on the judgment delivered by the Hon'ble Division Bench of this Court in the matter of Goutam Bhowmik Vs. State of West Bengal reported in (2024) 158 taxmann.com 399 (Calcutta), wherein the Court reiterated the exceptions to the rule of al....

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....ication of the lis, for ends of justice. An opportunity ought to be granted to the appellant for placing its case on merits. Admittedly, in the instant case, no factual dispute has arisen till date. 16. In the facts of the instant case, the Court is minded to relegate the appellant before the statutory appellate forum for adjudication of the case on merits. 17. It will be open for the appell....