2026 (10) TMI 234

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....brata Mukherjee. For the CGST & CX Authority: Mr. Bhaskar Prosad Banerjee. Mr. Kaustav Kanti Maiti. For the Union of India: Mr. Vipul Kundalia, Sr. Adv. Mr. Soumen Bhattacharjee. For the Respondent: Mr. Vipul Kundalia. Sr. Adv. Ms. Ekta Sinha. For the State: Mr. D. No. Roy. Ld. G.P. Mr. Nikunj Barlia. Ld. A.G.P. Ms. Manasi Mukherjee. ORDER 1. The matter of challenge in the presen....

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....when the adjudication order is passed by the Central Authority, the appeal there against must be heard and disposed of by the Central Appellate Authority under the CGST Act. 4. By virtue of such principles of propriety the order dated 12.2.2025 passed by the state Appellate Authority under the WBGST Act is without jurisdiction and is liable to the quashed and set aside. 5. The matter may be ....

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....ST Act, 2017. 8. Let the appeal be disposed of within a period of eight weeks from the date of communication of this order by passing a reasoned and speaking order in accordance with law upon affording opportunity of personal hearing to the petitioner and such decision shall be communicated within a week thereafter. 9. However, it is made clear that all points are left open for the Appellate....