2026 (7) TMI 1264

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....larized accordingly from the office of the Legal Remembrancer. 4. The present Writ Petition has been filed challenging inter alia, the legality and the validity of the Appellate Order dated 22.05.2026 passed by the respondent No. 8 under Section 107 of the West Bengal Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act for the sake of brevity and convenience) for the period from July 2017 to March 2018. The petitioner also challenges the ex parte adjudication order dated 18.12.2023 passed under Section 73 of the WBGST Act, 2017 and two recovery notices dated 20.02.2026. 5. The Learned Counsel appearing for the petitioner submits as follows: A) That a notice in....

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....ced thereby. I) The petitioner also prays that the matter to be remanded back to the adjudicating authority for fresh consideration of the issues involved therein, and also to set aside the two recovery notices both dated 20th February 2026. 6. The Learned Counsel appearing for the State respondent submits as follows: A) That the entire amount has been recovered on account of tax from the electronic credit ledger without any recovery being made towards interest and penalty. B) The petitioner has already participated in the proceedings by challenging the order of adjudication by preferring an appeal before the appellate authority which has already attained finality. 7. Having heard the parties and upon the co....