2026 (8) TMI 1794

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....erjee. 1. Affidavit of service filed in Court today be kept with the record. 2. The present petition has been filed challenging inter alia, the legality and validity of the adjudication order dated 28.07.2024 passed by the respondent No. 1 and the appellate order dated 29th May, 2025 passed by the respondent no. 2 under Section 107 of the West Bengal Goods and Services Tax Act(hereinafter re....

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.... portal in the month of March, 2025. iv. That the petitioner preferred an appeal before the appellate authority under Section 107 of the said Act but the same has been dismissed solely on the ground of limitation, without considering the merits. v. That the entire proceedings and the impugned order are contrary to law and have been passed in violation of principles of natural jus....

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....ismissed by the appellate authority only on the ground of limitation and not on merits, considering the peculiar facts of the case, interference by this Court is warranted in ends of justice. 7. In view of the above this Court directs as follows: a. The appeal order dated 29.05.2025 and the adjudication order dated 28.07.2024 are hereby quashed and set aside. The consequential bank att....