2026 (7) TMI 317

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....Bijitesh Mukherjee Ms. Manasi Mukherjee. ORDER 1. The matter has come up under the heading "Extension of Interim order". However, having regard to the subsequent events which are narrated herein below, the matter is taken up for final disposal. 2. Challenging appellate order dated 24th August, 2023 passed by the appellate authority under Section 107 of the WBGST/CGST Act, 2017 (hereinafte....

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....der that if the petitioners pay an amount of 20% of the amount of the tax in dispute, no coercive action shall be taken against the petitioners till 31st March, 2024. The petitioners claim to have paid the aforesaid amount on 2nd January, 2024. Consequent thereupon, the interim order was extended by order dated 28th March, 2024 and the same is subsisting. 3. The learned advocates for the partie....