2026 (7) TMI 1179

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....filed in Court today be kept with the record. 2. The present writ petition has been filed challenging inter alia, the legality and validity of the appellate order 28th January, 2026 passed by the respondent no.3 under Section 107 of the West Bengal Goods and Services Tax Act(hereinafter referred to as the said 'WBGST Act') and the Central Goods and Services Tax Act, 2017(hereinafter ref....

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....an amount of Rs. 2,33,254/- has been recovered from the electronic credit ledger on 12.3.25. A further amount of Rs. 3,75,830/-has also been recovered on 23.02.2026. In total, 46% of the disputed demand of Rs. 13,13,468/- has already been recovered. v. That being aggrieved, the petitioner preferred an appeal on 18.12.25. However the same has been dismissed by the appellate order on 28.1.2....

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....eir case before the appellate authority. ii. The petitioner has failed to make out a proper case and did not give any proper explanation for the delay in filing the appeal. iii. The appellate order does not suffer from any infirmity and is sustainable in the eye law. 6. Having heard the parties and upon perusing the records this court observes; i. That the show cause ....

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....nt importance and should be considered by the appellate authority while deciding the case on merits. 9. In view of the above, the appellate order is accordingly quashed and set aside with the following directions: i. The appellate authority shall entertain the appeal and decide the same on merits in accordance with law. ii. The entire excise of adjudication shall be concluded ....